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How to reference the CPA Canada Handbook

Note:  In April 2013 the Canadian Institute of Chartered Accountants and the The Society of Management Accountants of Canada merged to become the Chartered Professional Accountants of Canada, now the corporate publisher of the CPA Canada Handbook, formerly the CICA Handbook.  For references taken from the Handbook prior to 2013 use the Canadian Institute of Chartered Accountants as the name of the corporate publisher and CICA Handbook as the name of the book.

APA Format

Reference list

In the bibiliography if you have used a number of sections within the book and wish to reference the whole book use the format:  

Chartered Professional Accountants of Canada. (date). CPA Canada Handbook. Retrieved from CPA Canada Standards and Guidance Collection.   

For example,

Chartered Professional Accountants of Canada. (2013, August). CPA Canada Handbook. Retrieved from CPA Canada Standards and Guidance Collection.

If you only used a section of the Handbook and wish to reference that section in the bibliography use the formatChartered Professional Accountants of Canada. (date). Section title. In CPA Canada Handbook. Retrieved from CPA Canada Standards and Guidance Collection.  

For example,

Chartered Professional Accountants of Canada. (2013, July).  Accounting standards:  Specific items:  Section 3465: Income taxes. In CPA Canada Handbook. Retrieved from CPA Canada Standards and Guidance Collection.

or

Chartered Professional Accountants of Canada. (2013, August). Public sector accounting standards:  concepts & principles: Sections PS 1000 – PS 1300. In CPA Canada Handbook. Retrieved from CPA Canada Standards and Guidance Collection.

or 

Chartered Professional Accountants of Canada. (2016, January).  Accounting:  Part 1- International Financial Reporting Standards:  2016 Edition: IAS 17 Leases. In CPA Canada Handbook. Retrieved from CPA Canada Standards and Guidance Collection.

 

In Text citation

When citing the section in the text use the title, and the paragraph to identify where the quote came from.  The first citation should spell out the name of the CPA. In subsequent citations you can use the abbreviation.

Examples,

According to the CPA Canada Handbook (2013) "Government financial statements serve the interests of a variety of users" (Chartered Professional Accountants of Canada [CPA], 2013, para. PS 1000.14).

"Government financial statements serve the interests of a variety of users" (CPA, 2013,  para. PS 1000.14).

"Separate measurement of the land and buildings elements is not required when the lessee's interest in both land and buildings is classified as an investment property in accordance with IAS 40 and the fair value model is adopted." (CPA, 2016, para. IAS 17.18).

 

MLA Format

Reference list

In the works cited list if you have used a number of sections and wish to reference the whole book use the format:  

Chartered Professional Accountants of Canada. CPA Canada Handbook. Toronto: Chartered Professional Accountants of Canada, date. CPA Canada Standards and Guidance Collection. Web. date retrieved.   

For example,

Chartered Professional Accountants of Canada. CPA Canada Handbook. Toronto: Chartered Professional Accountants of Canada. Aug. 2013. CPA Canada Standards and Guidance Collection. Web. 28 Aug. 2013.

If you only used a section/standard of the Handbook and wish to reference that section in the bibliography use the format 

“Section Title.” CPA Canada Handbook. Toronto: Chartered Professional Accountants of Canada. date. CPA Canada Standards and Guidance Collection. Web. date retrieved.

For example,

“Public Sector Accounting Standards:  Concepts & Principles: Sections PS 1000 – PS 1300.” CPA Canada Handbook. Toronto: Chartered Professional Accountants of Canada. Aug. 2013. CPA Canada Standards and Guidance Collection. Web. 28 Aug. 2013

 

In text citation

When citing the CPA Canada Handbook in the text of your paper. The citation should lead easily to the source in the reference list. It is ok to use an well known abbreviation for a corporate author, such as CPA for Chartered Professional Accountants of Canada. You can use a shortened version of a title as long as you begin with the first word in the alphabetized reference list.

Examples:

According to the CPA Canada Handbook "A significant or prolonged decline in the fair value of an investment below its carrying value is evidence of an other-than-temporary loss in value of an investment” (Chartered Professional Accountants of Canada par. 3051.20).

"A significant or prolonged decline in the fair value of an investment below its carrying value is evidence of an other-than-temporary loss in value of an investment" (CPA par. 3051.20).

“Users look to financial statement information as a principal means of determining whether the public resources entrusted to the government were administered in accordance with legislative authorities” (“Public Sector,” par. 1100.60)

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