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(Solution) - Although the CICA Handbook standards provide general guidance the application

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Although the CICA Handbook standards provide general guidance, the application of these standards is dependent upon particular circumstances. In practice, a professional accountant may encounter situations where CICA Handbook standards do not exist or may not apply. Since there is no substitute for the exercise of professional judgment in the determination of what constitutes fair presentation and good practice, it has been suggested that too much effort is being directed toward the development of standards. Discuss the issues raised in the above statements.

 







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This question was answered on: Jul 11, 2017

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