Analysis

Updated CICA Guidelines: Comments on the Re-Exposure Draft

July 1, 1994

Introduction The Re-Exposure Draft issued by the CICA (Canadian Institute of Chartered Accountants) is a significant improvement over the previous exposure draft.1 The overall thrust

Analysis

Putting The Cart Before the Horse: Accounting Standards for NPOs Without a Conceptual Framework

October 1, 1992

Accounting policies for nonprofit organizations have come under considerable scrutiny in recent years. An influential segment of the accounting profession is pushing for accounting policies