ASPE FAQs

Read a wide range of the most frequently asked questions about adopting accounting standards for private enterprises (ASPE).

The adoption of ASPE raises many important questions and you can find information here about the most frequently asked questions.

You will learn:

  • basic information about the ASPE framework
  • guidance on first-time adoption and retrospective application
  • tips on using specific elements
  • how the transition affects disclosure requirements