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Chapter 45 Financial Instruments from the Guide to Accounting Standards for Private Enterprises provides detailed guidance on the application of Section 3856 Financial Instruments from the CPA Handbook - Accounting.
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Guide to Accounting Standards for Private Enterprises: Chapter 45, Financial Instruments discusses the application of Section 3856. The guide assists practitioners and those who prepare financial statements in accordance with accounting standards for private enterprises (ASPE), using many tools to illustrate the requirements. Included is a handy decision flow chart reflecting how Section 3856 is applied.
This chapter from the complete Guide to Accounting Standards for Private Enterprises is available as a free download.
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.
September 18, 2017
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.