为江西CGA的同学科普CGA Accounting and Assurance的国内标准和国际标准~
　　CGA Accounting and Assurance Standards
 
　　As a national professional accounting body, CGA-Canada plays a critical consultative role in the development of accounting and assurance standards. The Association partners with various professional bodies and shares in-depth knowledge and expertise on accounting standards-setting reform, new forms of regulation and oversight, proposed legislation and ongoing related public policy discussions.
 
　　Domestic Standards
　　CGA-Canada helps shape the future direction of the profession while promoting the public interest by participating on, or otherwise collaborating with, the Accounting Standards Oversight Council (AcSOC) and the Emerging Issues Committee (EIC) of the Accounting Standards Board (AcSB).
 
　　The Accounting Standards Oversight Council (AcSOC) was established in 2000 to serve the public interest by overseeing and providing input into the activities of the Accounting Standards Board (AcSB). The AcSOC also oversees and provides input in the activities of the Public Sector Accounting Board (PSAB).  The PSAB is responsible for establishing accounting standards for the public sector.  CGA representative, John Nagy, FCGA, is a member of the AcSOC.
 
　　The AcSB is responsible for establishing standards of accounting and reporting by Canadian companies and not-for-profit organizations. AcSB also oversees an Emerging Issues Committee (EIC).  A CGA Secondment Principal has now joined the EIC, further enhancing CGA-Canada’s role in standards-setting. The EIC provides a forum for the timely review of emerging accounting issues that are likely to receive divergent treatment in practice in the absence of some guidance.
 
　　International Standards
　　In 1999, CGA-Canada took the pioneering step of formally recommending the adoption of international accounting standards in Canada. CGA-Canada continues to contribute to discussions on the evolution and adoption of international financial reporting standards (IFRS) through participation in several international accounting bodies, such as the International Federation of Accountants (IFAC) and the International Accounting Standards Board (IASB).
 
　　CGA-Canada has published documents that outline views on international and domestic accounting standard setting. In 1999, the Association published The Case for International Accounting Standards in Canada, which supported the adoption of IFRS issued by the IASB.
 
　　In 2003, CGA-Canada advanced the international standards debate to include standards of auditing and assurance. The Association released The Adoption of International Auditing Standards in Canada, which proposed adopting international auditing standards (ISA) issued by IFAC as the domestic standard in Canada.
 
　　CGA-Canada believes that a renewed discussion on the role of a national standard-setter can help Canada to move closer towards adopting IFRS. To this end, the Association has now come forward with a new perspective on what the mandate of a common securities regulator could be in relation to public accounting, standard setting and auditor oversight. The Regulation of Public Accounting and Accounting and Auditing Standard Setting under a Common Securities Regulator in Canada analyzes how a structure for standard setting and oversight of the accounting and auditing functions could be designed to better meet the objectives of the public capital markets and how investor confidence in the accounting and auditing functions could be enhanced.
 
　　Exposure Draft Responses
　　CGA-Canada contributes to the development of domestic and international financial reporting standards by responding to exposure drafts. Of note is the Association’s participation and contributions to the International Federation of Accountants (IFAC) Small and Medium Practices Committee and the IASB.
 
　　高顿网校小编寄语：忍耐和坚持是痛苦的，但它最终会给你好处。