What's new in Version 2014.02
Jul 1, 2014
- This release was available in two formats, one for use with CaseWare Working Papers 2014 and one for use with CaseWare Working Papers 2009, 2010, 2011, 2012, and 2013.
- This release includes CGA Canada Public Practice Manual (“CGA-PPM‛) revisions up to and including the May 2014 CGA-PPM release.
- All templates
- Financial statements - no changes
- Engagement letters and other correspondence - no changes
- File Profile (0.0P):
- In the Accounting firm information section, "Chartered Professional Accountant" replaces "Certified Public Accountant" to facilitate the future use of this new Canadian designation in the templates
- Documented the current version date and number
- All templates except ASNPO:
- Changed the name of Map 370 to “Change in accounting policy‛ in response to a concern that the former map description (“Prior period adjustment‛) is a term not used in ASPE. For appropriate use of map 370 for either a change in accounting policy or correction of prior year error, please refer to CPA Canada Handbook - Accounting, Part II, Section 1506 “Accounting changes‛. When reporting on the financial statements any amounts mapped to 370, the name of the map account may be edited as necessary to reflect the appropriate financial statement line item description.
- Compilation template - no additional changes
- Review - ASPE template - no additional changes
- Review - ASNPO template - no additional changes
- Audit- CAS template:
Documents revised to comply with CGA-PPM revisions:
- MM.C511: Related party transactions (for NPOs & GNFPOs) checklist
- SS.C391: Net assets (for NPOs and GNFPOs) checklist
- ZZ.C550: Foreign currency translation checklist
- 10.C411: Revenue (for NPOs & GNFPOs) checklist
- C461: Expenses (for NPOs and GNFPOs) checklist
- Documents revised to comply with CGA-PPM revisions:
- All templates