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ASPE briefing: Accounting for investments

Accounting for investments under Accounting Standards for Private Enterprises (ASPE) can be complex. Different types of investments exist and several accounting policy choices are available. Our updated briefing helps simplify the accounting for investments.

Our updated ASPE Briefing: Accounting for Investments will assist you in the application of the following standards under Part II of the CPA Canada Handbook — Accounting:

  • Section 1591, Subsidiaries
  • Section 3051, Investments
  • Section 3056, Interests in Joint Arrangements

Topics include:

  • types of investments
  • accounting methods
  • impairment
  • presentation and disclosure
  • transition
  • frequently asked questions
  • illustrative examples