Financial Reporting Chapter 1 -Accounting Handbook Financial Reporting Chapter 1 Accounting Handbook This chapter serves as a quick reference on how to use the CPA Canada Handbook -Accountingin Folio Views. Familiarity with the Handbook, and an understanding of how to locate information within the Handbookefficiently, is key to addressing financial reporting issues in depth. 0 Summary There is no summary available for this chapter 1 Step 1: Determine the accounting framework Before accessing the CPA Canada Handbook -Accounting, determine which framework you will be applying. The frameworks that you will frequently encounter are the International Financial Reporting Standards (I