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Financial reporting for credit unions.

Author: Canadian Institute of Chartered Accountants.
Publisher: [Toronto, Ont.] : CICA, ©1984.
Series: Research study (Canadian Institute of Chartered Accountants)
Edition/Format:   Print book : EnglishView all editions and formats
Summary:
There are approximately 3,600 credit unions in Canada, with more than 9.5 million members and assets of almost $30 billion. Despite the size of this industry, its accounting practices vary significantly from province to province. Concluding that the generally accepted accounting principles used by most nonfinancial businesses should also be appropriate for credit unions, except where certain differences logically  Read more...
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Document Type: Book
All Authors / Contributors: Canadian Institute of Chartered Accountants.
ISBN: 0888001118 9780888001115
OCLC Number: 11397758
Description: xix, 106 pages ; 23 cm.
Series Title: Research study (Canadian Institute of Chartered Accountants)

Abstract:

There are approximately 3,600 credit unions in Canada, with more than 9.5 million members and assets of almost $30 billion. Despite the size of this industry, its accounting practices vary significantly from province to province. Concluding that the generally accepted accounting principles used by most nonfinancial businesses should also be appropriate for credit unions, except where certain differences logically call for modification, this Study develops a detailed model for the financial reporting by credit unions with the goal of improving their reporting and reducing the variety of their accounting practices.

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