Differential Accounting in Canada in the Context of International Harmonisation of Accounting Standards
This 7 page paper looks at differential accounting in Canada and the review concerning how standards may be developed for private enterprises in terms of GAAP and considers whether the review and concept of differential accounting, where private small and medium sized business may have a lower accounting burden, discussing whether this is moving towards IFRS or away from it. The bibliography cites 7 sources.
File: TS14_TEcanacct.rtf
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