An Overview of International Financial Reporting Standards, Deloitte resource Tools / Templates OCEG Reviewed
Focus on Financial Statement Fraud: Lessons and Insights resource OCEG ReviewedRead more
China's New Accounting Standards: A comparison with current PRC GAAP and IFRS (Deloitte, 2006) resource White Papers OCEG Reviewed
The development of new Chinese accounting standards is an important step for the development of the Chinese economy and its place in the world’s increasingly integrated capital markets.
SEC, Work Plan for the Consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for U.S. Issuers: Exploring a Possible Method of Incorporation (May 2011) resource White Papers OCEG Reviewed
A Staff Paper from the Office of the Chief Accountant at the SEC (May 26, 2011).
FASB and IASB Issue Discussion Paper on Financial Statement Presentation (2008) resource Articles OCEG Reviewed
SEC, Regulation S-X, Title 17 CFR Part 210 resource National Regulations Member contributionOCEG Reviewed
EU, Opinion 1/2006 on the application of EU data protection rules to internal whistleblowing schemes in the fields of accounting, internal accounting controls, auditing matters, fight against bribery, banking and financial crime resource International Materials OCEG Reviewed
International Accounting Standards Board Framework resource International Materials OCEG Reviewed
AICPA, Recently Issued Technical Questions and Answers resource Organizations & Associations OCEG Reviewed
The questions and answers in this section are not sources of established authoritative principles. This material is based on selected practice matters identified by the staff of the AICPA's Technical Hotline and various other bodies within the AICPA.
CICA's IFRS Transition Resources resource Organizations & Associations
About CICA: The Canadian Institute of Chartered Accountants (CICA) conducts research into current business issues and supports the setting of accounting, auditing and assurance standards for business, not-for-profit organizations and government.