Examlex
Which of the following constitutes a necessary part of a larger joint undertaking serving procompetitive ends?
PSAB Standards
The Public Sector Accounting Board (PSAB) standards are guidelines for financial accounting and reporting in the public sector in Canada.
Canadian Governmental Reporting Standards
Standards and guidelines for financial reporting specifically designed for the public sector in Canada.
OSC
The Ontario Securities Commission, a regulatory agency in Ontario, Canada that oversees the capital markets in the province.
CICA Handbook
The official manual for accounting practices in Canada, issued by the Canadian Institute of Chartered Accountants, serving as a reference for accountants on standards and regulations.
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