Download or read book CICA Handbook written by Canadian Institute of Chartered Accountants and published by . This book was released on 2011 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In April 2005, the Accounting Standards Board issued new accounting standards dealing with the recognition, measurement and disclosure of financial instruments, hedges and comprehensive income, together with many consequential amendments throughout the CICA Handbook - Accounting. These new standards are effective for interim and annual financial statements relating to fiscal years beginning on or after October 1, 2006. Earlier adoption is permitted only as of the beginning of a fiscal year ending on or after December 31, 2004.