Generally Accepted Accounting Principles and Reporting Standards
From: Understanding Financial Statements
Discusses generally accepted accounting principles (GAAP) and reporting standards, focusing specifically on the hierarchy of GAAP sources, GAAP and tax law, auditing and professional standards, accounting standards, as well as the International Financial Reporting Standards (IFRS) and its framework.
Vern Krishna, CM, QC, FRSC, FCGA, MCIArb, earned a B Comm (Manchester), MBA, LLB (Alberta), DCL (Cambridge) and LLM (Harvard). He is a professor at the University of Ottawa Faculty of Law. He is also of Counsel, Borden Ladner Gervais LLP and Executive Director of the Tax Research Centre at the University of Ottawa. Professor Krishna is a member of the Order of Canada and a Fellow of the Royal Society. He has been a Bencher of the Law Society of Upper Canada since 1991 and served as its Treasurer from 2001–03.