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1、AccountingStandardsforAccountingStandardsforPrivateEnterprisesPrivateEnterprisesCICAHandbookBackgroundInformation–Accounting,PartIIandBasisforConclusionsForewordInDecember2009,theAccountingStandardsBoard(AcSB)releasedPartIIoftheCICAHandbook–Accounting,whichconsistsofaccountingstandardsforprivatee
2、nterprises.TheAcSBhasapprovedforpublicationthecontentsofthisdocumentsettingoutitsrationaleforadoptingthosestandards.BackgroundInformationandBasisforConclusionsdocumentsaresourcesofgenerallyacceptedaccountingprinciples,asdescribedinGENERALLYACCEPTEDACCOUNTINGPRINCIPLES,Section1100,inPartIIoftheHan
3、dbook.ThesedocumentsareintendedtohelpreadersunderstandhowtheAcSBreacheditsconclusions,buttheydonotincludeexplanationsofrequirementsorguidanceontheapplicationoftherelevantSectionorAccountingGuideline.June2010BackgroundInformationandBasisforConclusionsTableofContentsPARAGRAPHIntroduction...........
4、...........................................................................................................1-2Background......................................................................................................................3-19Initialresearch........................................
5、..................................................................5-12Developmentofthestandards..................................................................................13-19Mainfeaturesofthestandards.......................................................................................20
6、-33Availability..............................................................................................................20-21Freechoice...............................................................................................................22-25Stand-alonestandards.....................
7、.........................................................................26-27Conceptualframework.............................................................................................28-29Futurechanges..........
