Accounting standards for private enterprises (ASPE)

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Chapter 45: Financial instruments from the Guide to Accounting Standards for Private Enterprises (GASPE) provides detailed guidance on the application of Section 3856, Financial Instruments from Part II of the CPA Canada Handbook – Accounting (Handbook).

Learn about CPA Canada's resources related to CSRS 4200, Compilation Engagements, and implementation considerations on the amendments to Section 3856, Financial Instruments, relating to retractable or mandatorily redeemable shares issued in a tax planning arrangement.

Learn about current developments that will affect your firm, including changes to CAS 540, recent CRA commentary on when T4A filings are required, and an update on the 2019 federal budget.

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