ASPE Knowledge Centre
Collected here are useful resources to help increase your understanding of the accounting required under Part II of the CPA Canada Handbook – Accounting Standards for Private Enterprises (ASPE).
ASPE - IFRS: A Comparison Series
Are you concerned about potential differences between Accounting Standards for Private Enterprises (ASPE) and International Financial Report Standards (IFRS) for your organization?
This series outlines the extent of differences on a standard-by-standard basis, identifying specific areas where entities may encounter measurement, classification and presentation differences between their current financial reporting under ASPE as compared to IFRS, both currently effective and effective in the future.
Annual updates and essential guides
ASPE at a glance by standard
These publications have been compiled to provide you with a high-level overview of Accounting Standards for Private Enterprises (ASPE) included in Part II of the CPA Handbook – Accounting as of January 1, 2021.