Research Guides: Accounting: Standards

CPA Canada Handbook

The CICA Handbook was renamed the CPA Canada Handbook in late 2013. The CPA Canada Standards and Guidance Collection database includes the CPA Canada Handbook- Accounting, Assurance, and Public Sector Accounting, plus some additional content on related topics.

CPA Canada Standards and Guidance Collection (CPA Handbook) This link opens in a new window
- Provides up-to-date information on the accounting and assurance standards, the implementation of IFRS, Accounting Standards for Private Enterprises, the Canadian Auditing Standards, and much more.
- Permitted Uses
- Contains the CPA Canada Handbook Accounting, the CPA Canada Handbook Assurance, the CPA Canada Public Sector Accounting Handbook, Canadian Auditing and Assurance Practice Notes, Management's Discussion and Analysis, Guidance of the Criteria of Control Board, the Risk Oversight and Governance Collection, and other publications.

IFRS & Other International Standards

Financial reporting standards provide guidance for preparing financial reports and determine the types and amounts of information that must be provided to investors and creditors. Below is a list of international standards that are commonly used.

International Financial Reporting Standards This link opens in a new window
This database contains the complete set of International Financial Reporting Standards. It also includes all current IASB Exposure Drafts, Draft Interpretations, and a Glossary of Terms.

Corporate Reporting Toolkit (Deloitte Canada)
International Standards on Auditing (ISAs)
Links to the full text of the clarified standards (ISAs).
Financial Accounting Standards Board (Pre-Codification)
Links to the full text of the Pre-Codification FASB Standards.
FASB Accounting Standards Codification
In order to view the new FASB standards, choose Order Professional or Basic View. On the next screen select Basic View. Note: you must register using your email address in order to view the standards.
Sustainability Accounting Standards Board (SASB)
SASB Standards for corporate sustainability disclosure.