Cica Prepaid Expenses

ESPIAL GROUP INC. - Espial IPTV Software
Issued by the Canadian Institute of Chartered Accountants (“CICA”): CICA 1535 - Capital Disclosures. Prepaid expenses 84,682 8,560 Accounts payable and accrued liabilities (1,217,591) (512,147) Deferred revenue (400,500) (442,836) ... Fetch Content

Deferral - Wikipedia, The Free Encyclopedia
CICA; ACCA; CIMA; CGMA Deferred, in accrual accounting, is any account where the asset or liability is not realized until a future date (accounting period an 11/12 portion of an annually paid insurance cost is added to prepaid expenses, ... Read Article

Adjusting Accounts For Financial Statements
2 In 1990, the revised CICA Handbook, section 3600, recommended the use of the term amortization Prepaid expenses Items that are paid for in advance of receiving their benefits. These are assets. (p. 134) Property, plant and equipment Tangible long-lived assets ... View Document

Considerations On Transition To Accounting Standards For ...
ASNPO were developed based on Part V of the CICA Handbook (including the 4200 series) and as such many of the new standards will seem familiar. Prepaid expenses 1510 No significant changes Tangible capital assets held by NPO’s 4431 May elect to measure an item(s) of ... Content Retrieval

INTERNATIONAL INSTITUTE FOR SUSTAINABLE DEVELOPMENT
Prepaid expenses and deposits 196,190 161,970 20,962,269 19,120,669 CAPITAL ASSETS (Note 6) 264,497 244,301 $ 21,226,766 $ 19,364,970 LIABILITIES CURRENT Accounts payable the CICA issued a new accounting framework applicable to not-for- ... Get Content Here

Intermediate Accounting, Eighth Canadian Edition
Goodwill and Other Intangible Assets Intangibles: Characteristics CICA Handbook, Section 3062, broadly defines intangible assets as: a tangible asset and as a long-term liability Leaseholds and Leasehold Improvements Lease prepayments are reported as prepaid expenses, ... Read More

Statement Of Financial Position - SaskWater
Prepaid expenses and supplies (3) (29) 182 (13) Accounts payable and accrued liabilities (Canadian Institute of Chartered Accountants (CICA) Handbook Section 1535) in accordance with the transition provisions of the section. ... Fetch Full Source

Accounting Standards For Private Enterprises
Tee, the governing body or membership of the CICA or any provincial Institute/Ordre. Accounting Standards for Private Enterprises—Transition Considerations for a Non-Complex Entity 1 Prepaid expenses Section 1510 No significant changes. Loans and advances ... Read Document

March 2012 SuMry CoM A MpariSon Of Canadian PubliC SeCtor ...
Sector Accounting Standards (PSAB) from the Canadian Institute of Chartered Accountants Handbook (CICA Handbook). This updated c. prepaid expenses. Under PSAB and the not-for-profit standards (HB 4400 series), assets may be ... Document Retrieval

Annual Report 2009 - 2010 - Province Of Manitoba - Province ...
Prepaid Expenses 587 - Total Current Assets 325,911118,786 Investments (Note 4) 200,000 - Total General Account 325,911318,786 New Section CICA 4470 Disclosure of Allocated Expenses by Not-For-Profit Organizations establishes ... Get Doc

Public Practice Review Standard - CGA-Canada :: Certified ...
(CICA 4400; CICA 4410.28-.77; CICA 4430; CICA 4440)   o) The prepaid expenses, long term investment (investments subject to significant influence, portfolio investments etc), interests in joint ventures, property plant and equipment, ... View Doc

Required reporting as per GAAP and CICA Not for profit guidelines. Reported on These fees are recorded as a Prepaid Expenses in the Balance Sheet using account 126 00. These will be part of the year end reconciliation process. ... Fetch Document

Changes To Proposed National Instrument 81-106 Investment ...
CICA 3860.83 provides guidance on determining the fair value where there is not an active and liquid market. (such as prepaid expenses, receivables, accounts payable and accrued expenses) to constitute an appropriate basis of measurement. ... View This Document

Financial Tement S - Home - Stem Cell Network
Prepaid expenses. 33,279. 84,643. Total current assets 2,607,576. 3,877,702. Capital assets (note 7) 20,382. 14,600. $ 2,627,958. the Network adopted a new accounting standard issued by the Canadian Institute of Chartered Accountants (CICA), Capital disclosures (CICA Section 1535). CICA ... Document Viewer

Financial Statements The Leaseholders At Riverside, Hillside ...
Prepaid expenses (29,126) (34,522) Receivable from replacement reserve fund (279,672) 142,601 Payables and accruals 581,091 (11,924) Prepaid leaseholders The Canadian Institute of Chartered Accountants (“CICA”) has developed a new GAAP ... Document Viewer

Sample Financial Statements - Douglas A. Boufford, CA, MAIN
Are cash, prepaid expenses, accounts receivable and inventory. Income Statement An income statement is a type of summary flow report that lists and categorizes the various revenues and expenses that result from operations during a given period - a year, a quarter or a month. The ... Read More

Expense - Wikipedia, The Free Encyclopedia
CICA; ACCA; CIMA; CGMA; In common usage "Expenses of the table" are expenses of dining, refreshments, a feast, etc. In accounting, expense has a very specific meaning. It is an outflow of cash or other valuable assets from a person or company to another person or company. ... Read Article

Module 9: Financial Reporting In The Not-for-profit Sector
CICA Public Sector Accounting Handbook governs the financial accounting for governments. Organizations falling into the CICA category of "other government organizations" use either Handbook. ● $10,000 prepaid expenses on the 20X2 ... Get Doc

SAMPLE NOTES TO FINANCIAL STATEMENTS - The Province Of ...
These notes as prescribed by the CICA Handbook for circumstances particular to your district. NOTE: In FREDS, Prepaid Expenses Materials and supplies held in central stores for use within the district are included as a prepaid ... Fetch Doc

Chapter 1: Financial Accounting And Standards - Wiley: Home
Intangible Assets Intangibles: Characteristics CICA Handbook, Section 3062, broadly defines intangible assets as: periodic cash payments Leaseholds and Leasehold Improvements Lease prepayments are to be shown as prepaid expenses, ... Fetch Content