ASPE alert: Subsidiaries, investments and interests in joint arrangements

Learn about amendments to Section 1591, Subsidiaries; Section 3051, Investments; and Section 3056, Interests in Joint Arrangements.

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This Chartered Professional Accountants of Canada (CPA Canada) ASPE Financial Reporting Alert highlights key changes resulting from amendments to Sections 1591, 3051 and 3056 and considers some assurance implications. Some of these amendments are effective for annual periods beginning on or after January 1, 2017 and some January 1, 2018.

You will learn about:

  • the main objectives of the amendments
  • who applies the amendments
  • when the amendments are effective
  • the amended requirements