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An accounting standard is a guideline for financial accounting, such as how a firm prepares and presents its business income and expense, assets and liabilities.

Investopedia. (2012). Accounting Standard. Retrieved December 20, 2012, from

CPA Canada Handbook


  • Part I: International Financial Reporting Standards
  • Part II: Accounting Standards for Private Enterprises
  • Part III: Accounting Standards for Non-profit Organizations,
  • Part IV: Accounting Standards for Pension Plans
  • Part V: Pre-changeover accounting standards.

International Accounting & Auditing Standards

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