A History of Canadian Accounting Thought and Practice

ISBN-13: 9780367531973 / Angielski / Miękka / 2022 / 662 str.

Opis

This book, first published in 1993, focuses on the evolution of accounting institutions, practices and standard-setting in Canada. Canada’s federal system complicates the jurisdictional authority for accounting matters. This book analyses howjurisdictional coordination has come to function in its present form.

Spis treści

Part 1. Early Records  1. Accounting for Les Forges de Saint-Maurice, 1730-1736 H. Mann  2. Accounting for a Brewery at Louisbourg S. Felton and H. Mann  3. A Complete System of Bookkeeping by Double Entry Accounting Primer of Robin, Jones and Whitman  4. The Companies Reviewed; The Financial Statements: Form and Format; Footnotes H. Mann  Part 2. The Profession  5. Fifty Years Ago J. Parton  6. Fifty Years Ago H.D.L. Gordon  7. Three Score Years H.P. Edwards  8. George Edwards, the Great Organizer P. Creighton  9. Research Contributions to Canadian Standards: A Retrospective R.M. Skinner  10. Early Canadian Financial Statement Disclosure Legislation G.J. Murphy  11. Professionalization and Intra-Professional Competition in the Canadian Accounting Profession A.J. Richardson  12. Who Audits? The Emergence of Hegemony in the Ontario Accountancy Profession A.J. Richardson  13. Canada’s Accounting Elite, 1880-1930 A.J. Richardson  Part 3. Standard Setting  14. Ontario Provincial Statutes, Financial Statement Disclosure Requirements The Ontario Companies Act, 1907  15. Standardization of Shareholders’ Accounts and Auditors’ Reports and Certificates J.C. Gray  16. Canada, Ch. 4 of Forging Accounting Principles in Five Countries S.A. Zeff  17. A Descriptive Analysis of Selected Aspects of the Canadian Accounting Standard-Setting Process J.H. Waterhouse  18. Accounting Standard Setting… A New Beginning: Evolution Not Revolution E. Stamp  19. Do We Need a Canadian Conceptual Framework J.H. Amernic and W.M. Lemon  20. Financial Statement Concepts Accounting Standards Committee, The Canadian Institute of Chartered Accountants  Part 4. Legislation, Inquiries and Regulation  21. Financial Statement Disclosure and Corporate Law: The Canadian Experience G.J. Murphy  22. Director’s Reports – A Criticism and Suggestion R.G.H. Smails  23. Government Intervention – The PIP Grant Accounting Controversy R.H. Crandall  24. How the Regulators See Us S.M. Beck and P.G. Cherry  25. Report of the Commission to Study the Public’s Expectation of Audits: Executive Summary The Canadian Institute of Chartered Accountants  26. Institutional Responses to Bank Failure: A Comparative Case Study of the Home Bank (1923) and Canadian Commercial Bank (1985) B. Lew and A.J. Richardson  Part 5. Chronologies  27. A Chronology of the Development of Corporate Financial reporting in Canada G.J. Murphy  28. An Interpretive Chronology of the Development of Accounting Associations in Canada, 1879-1979 A.J. Richardson

O autorze

George J. Murphy