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.
View the series now