Influences
To develop financial accounting in Canada a group of organizations influence its evolution: The Canadian Institute of Chartered Accountants (CICA), the Certified General Accountants (CGA), the Society of Management Accountants of Canada (CMA), and the Canadian Academic Accounting Association (CAAA).
These groups' activities have shaped accounting thought through:
- Education programs;
- Publication of journals; and
- Sponsorship and publication of special studies and research monographs
Particularly active in monograph publication is the Canadian Certified General Accountants' Research Foundation incorporated in 1979 to foster and promote the advancement of education and research in accounting. The association also publishes the GAAP Guide, which summarizes and compares Canadian, United States and international accounting standards.
Read more about this topic: Generally Accepted Accounting Principles (Canada)
Famous quotes containing the word influences:
“Leadership does not always wear the harness of compromise. Once and again one of those great influences which we call a Cause arises in the midst of a nation. Men of strenuous minds and high ideals come forward.... The attacks they sustain are more cruel than the collision of arms.... Friends desert and despise them.... They stand alone and oftentimes are made bitter by their isolation.... They are doing nothing less than defy public opinion, and shall they convert it by blows. Yes.”
—Woodrow Wilson (1856–1924)
“The first in time and the first in importance of the influences upon the mind is that of nature. Every day, the sun; and after sunset, night and her stars. Ever the winds blow; ever the grass grows.”
—Ralph Waldo Emerson (1803–1882)
“Live in each season as it passes; breathe the air, drink the drink, taste the fruit, and resign yourself to the influences of each. Let them be your only diet drink and botanical medicines.”
—Henry David Thoreau (1817–1862)