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A History of Canadian Accounting Thought and Practice.
・ISBN 978-0-367-53197-3 paper GB£ 53.99
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| 著者・編者 | Murphy, George J. (ed.), |
|---|---|
| シリーズ | (Routledge Library Editions: Accounting History) |
| 出版社 | (Routledge, UK) |
| 出版年月 | 2022 |
| ページ数 | 666 pp. |
| 言語 | ENG |
| ニュース番号 | ＜A01-81294＞ |
解説
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. 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.