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Find out which factors to consider in the decision to utilize the option to recognize property, plant and equipment at fair value when transitioning to accounting standards for private enterprises (ASPE). Learn why it may be right for some clients and wrong for others.
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Fair Value Option in ASPE — Should You Elect for It? tells you why the Accounting Standards Board (AcSB) included the fair value option and reviews the pros and cons of using it when transitioning to ASPE.
Entering CPA Canada’s Awards of Excellence in Corporate Reporting is simple. Submit your 2016 corporate reporting materials online.
September 18, 2017
Jointly presented by CPA Canada and CPA Ontario, The ONE is the must-attend, multi-track event of the year, designed for all CPAs who want to be at the top of their game.
May 30, 2017
Like legendary accountant George Edwards before her, Lt.-Col Eleanor Haevens carries on the tradition of CPAs who have had a profound impact by serving with or alongside the Canadian military.