Canada

Thomas H. Beechy

Chapter Chapter 8 in Transnational Accounting, 1995, pp 571-671 from Palgrave Macmillan

Abstract: Abstract Canadian accounting developed from the roots of private enterprise accounting as it developed in major Western creditor countries, first the United Kingdom and then the United States. The viewpoint underlying accounting and financial reporting is almost entirely that of the owners of the enterprise — the proprietorship approach.

Keywords: Cash Flow; Balance Sheet; Income Statement; Generally Accepted Accounting Principle; Individual Account (search for similar items in EconPapers)
Date: 1995
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-13233-1_8

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DOI: 10.1007/978-1-349-13233-1_8

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