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CICA Handbook means the handbook prepared and published by the Canadian Institute of Chartered Accountants, as amended from time to time. (Manuel de l'ICCA). Subsection 76(13)(a) would be amended to ensure that the term “related party” relates to both the definition in the CPA Canada Handbook – Accounting and in The Chartered Professional Accountants of Canada Handbook - Accounting, as amended from The Handbook contains CPA Canada's official pronouncements and The CPA Canada Handbook – Accounting provides you with the direction you need to ensure your accounting practices are current and reflect the standards. Handbook · National Instrument 14-101 — Definitions · Canadian Institute of Chartered Accountants · Chartered Professional Accountants of Canada · CPA Canada The CPA Canada Standards and Guidance Collection is a complete electronic reference source, providing up-to-date information on accounting and assurance Define the Handbook. means the handbook issued by the Accounting in the Handbook of the Canadian Institute of Chartered Accountants (“CICA Handbook”). Reporting Standards (IFRSs) set out in Part I of the CICA Handbook – Accounting An item that meets the definition of an element should be recognized if:. Similar to PSAB, under the CICA Handbook NPOs define future benefits associated with assets in terms of either cash flows or service potential. 1.5 Liabilities.CICA Handbook means the Handbook of the CICA, as amended from time to time; · CICA Handbook means the handbook published by the Canadian Institute of Chartered