Cica Handbook Prepaid Expenses

LIFE-2 20.010 Assets
CICA Handbook sections 3025 and 4210 AcG-9 - Financial Reporting by Life Insurance Enterprises prepaid expenses, deferred charges, current income taxes and units held as seed money for Segregated Fund operations. SECTION 20 FINANCIAL STATEMENTS ... Document Viewer

SIR Royalty Inc Fund Cons-FST-peJune30-2008-Final.
Prepaid expenses and other assets 31,139 67,985 Amounts due from related parties (note 9) 1,398,254 1,171,353 1,429,463 1,239,443 Section 1535 of the CICA Handbook establishes standards for disclosing information about an entity’s objectives, ... Return Doc

RESTATED NOTICE TO SHAREHOLDERS FOR THE NINE MONTHS ENDED ...
Subparagraph 14(e) of CICA Handbook 1751 Interim Financial Statements. OPEL SOLAR INTERNATIONAL INC. CONSOLIDATED BALANCE SHEETS Prepaid expenses and other current assets (47,146) 2,711 175,204 (94,295) Inventories 75,972 (410,339) 129,634 (1,683,845) ... Read More

Consolidated Financial Statements March 31, 2009 (Unaudited ...
Prepaid expenses and deferred charges 17,033 74,293 CICA Handbook Section 1581, accordance with the requirements of Canadian Institute of Chartered Accountants (“CICA”) Handbook Section 1751, ... Read Here

Chapter 1: Financial Accounting And Standards
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, ... Get Content Here

SIR Royalty Income Fund
Prepaid expenses and other assets 5,418 24,307 Amounts due from related parties (note 8) 1,136,363 1,192,403 (CICA) Handbook Sections 1582, Business Combinations, 1601, Consolidated Financial Statements, and 1602, Non-Controlling Interests, replace the former CICA ... Read Here

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 ... View Doc

MUNICIPAL SOLUTIONS GROUP INC.
Prepaid expenses 27,272 23,016 1,702,981 1,456,766 Equipment and leasehold improvements (note 4) 638,742 677,531 $ 2,341,723 $ 2,134,297 CICA Handbook Section 3862, “Financial Instruments - Disclosures”, and Section 3863, “Financial ... Access Full Source

Statement Of Financial Position - SaskWater
Prepaid expenses and supplies 309 491 (182) Current portion of long-term receivables (CICA Handbook Section 3862) and financial instruments - presentation (CICA Handbook Section 3863) in accordance with the transition provisions of the sections. ... Fetch Full Source

Financial Statements Technical Safety Authority Of ...
Prepaid expenses 2,759 2,433,756 Capital assets (Note 3) 69,965 $ 2,503,721 Liabilities and Net Assets Current liabilities Accounts payable and accrued liabilities (Note 4) 346,138 the CICA Handbook-Accounting (“Handbook”). Part III comprises: ... Access Full Source

Changes To Proposed National Instrument 81-106 Investment ...
Support and potentially undermine the CICA Handbook as a primary source of Canadian GAAP. Page 2 (such as prepaid expenses, receivables, accounts payable and accrued expenses) to constitute an appropriate basis of measurement. ... Get Doc

TITANSTAR PROPERTIES INC. (formerly DPVC Inc.) FINANCIAL ...
Prepaid expenses 30,335 23,890 756,090 654,199 Advance to joint venture (note 4) 841,388 -- Real estate held (note 4) 8,701,791 5,909,089 $ 10,299,269 $ 6,563,288 LIABILITIES AND CICA Handbook Section 1582 establishes standards for the ... Read Here

SAMPLE NOTES TO FINANCIAL STATEMENTS
Disclose basis for measurement per CICA Handbook Sec. 3030. f) Prepaid Expenses. Materials and supplies held in central stores for use within the district are included as a prepaid expense and stated at acquisition cost. ... Document Viewer

Kenartha Oil And Gas Company Limited Balance Sheets For The ...
Prepaid expenses - 4,050 Notes receivable (Note 2) 350,000 647,582 1,733,459 2,531,167 Investments (Note 3) 800,000 692,000 Equipment (Note 4 CICA Handbook Section 1530, "Comprehensive Income," was issued in January 2005 to ... Read Content

Considerations On Transition To Accounting Standards For ...
Currently, under Part V of the CICA Handbook, NPOs are required to account for financial Prepaid expenses 1510 No significant changes Tangible capital assets held by NPO’s 4431 May elect to measure an item(s) of capital assets at fair ... Fetch Content

Public Practice Review Standard - CGA-Canada :: Certified ...
Check that the practitioner’s work meets the requirements of the CICA Handbook, CGA-Canada’s Public Practice Manual, valuation for inventories, impaired loans, prepaid expenses, long term investment (investments subject to significant influence, portfolio investments etc), ... View Full Source

Certified General Accountants Association Of British Columbia
(Sec. 5135, CICA Handbook) Question: A hotel corporation made the following errors found in a test sample on prepaid expenses. The client miscalculated prepaid security deposits in their hotel chains and the effect was ... Fetch Document