This book, first published in 1993, focuses on the evolution of accounting institutions, practices and standard-setting in Canada. Canadas federal system complicates the jurisdictional authority for accounting matters. The Canadian constitution empowers the ten provinces to regulate the training and certification of accountants, and each can incorporate organizations. A great deal of effort has been made by accounting bodies on jurisdictional coordination and disputes, and this book analyses how these systems have come to function in their present form.
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. Canadas
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. Directors 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 Publics
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
George J. Murphy
