ASPE briefing: Accounting for investments (sections 1591, 3051, and 3056)

Accounting for investments under ASPE can be complex: many different types of investments exist and many different policy choices are available. Review this briefing for help in applying Sections 1591, 3051 and 3056.

Get your downloadable electronic copy.

Download Now

Accounting Standards for Private Enterprises (ASPE) Briefing: A New Light on Accounting for Investments will assist you in the application of the following standards:

  • 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

Highlights

Chartered Professional Accountants of Canada (CPA Canada) annually offers its views on priorities for the federal budget. Review past submissions of pre-budget briefs and consultations, and post-budget release opinions and commentary.

Our Firm Directory allows you to search for Canadian CPA firms using our interactive map as well as other criteria.

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.