Abstract
The nature of Canadian business operations has been significantly influenced by the geographic and legal characteristics of the country. Canada covers the largest land mass of any country in the world (now that the Soviet Union has ceased to exist as a unified country). Although the geography is vast, the population of about 27 million is smaller than that of many European countries. Roughly 90 per cent of the population lives within 100 kilometres of the United States border. Therefore, in economic terms, Canada is a country that measures 5,000 kilometres by 100 kilometres.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
Bibliography
Beechy, T. H. (1983), Accounting for Corporate Income Taxes: Conceptual Considerations and Empirical Analysis, Toronto: Canadian Institute of Chartered Accountants.
Beechy, T. H. (1994), Canadian Advanced Financial Accounting, third edition, Toronto: Harcourt Brace & Company Canada.
Boersema, J. M. and Van Weelden S. J. (1992), Financial Reporting for Segments, Toronto: Canadian Institute of Chartered Accountants.
Canadian Institute of Chartered Accountants (continuously revised), CICA Handbook I, Accounting, II, Auditing, Toronto; Canadian Institute of Chartered Accountants.
Emerging Issues Committee (EIC), Abstracts of Issues Discussed, Toronto: Canadian Institute of Chartered Accountants, continuously supplemented.
Financial Accounting Standards Board and the Accounting Standards Board of the CICA (1993), Invitation to Comment: Reporting Disaggregated Information by Business Enterprises.
FRC (1991), Financial Reporting in Canada 1991, nineteenth edition, Toronto: Canadian Institute of Chartered Accountants.
FRC (1993), Financial Reporting in Canada 1993, twentieth edition, Toronto: Canadian Institute of Chartered Accountants.
Martin, S. A., Laiken, S. N. and Haslam, D. F. (1970), Business Combinations in the ‘60s: A Canadian Profile, Toronto: Canadian Institute of Chartered Accountants.
Skinner, Ross M. (1987), Accounting Standards in Evolution, Toronto: Holt, Rinehart & Winston.
Editor information
Editors and Affiliations
Copyright information
© 1995 Palgrave Macmillan, a division of Macmillan Publishers Limited
About this chapter
Cite this chapter
Beechy, T.H. (1995). Canada. In: Ordelheide, D. (eds) Transnational Accounting. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-13233-1_9
Download citation
DOI: https://doi.org/10.1007/978-1-349-13233-1_9
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-13235-5
Online ISBN: 978-1-349-13233-1
eBook Packages: Palgrave Economics & Finance CollectionEconomics and Finance (R0)