Please choose between the following three options for navigation.
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.
Get your downloadable electronic copy.
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.
Technological change and automation are changing the way we think about careers. These shifts are leading to a more innovative culture, but more Canadians are also facing rising precarity in their jobs.
February 26, 2018
Change is inevitable. But it can also be a powerful catalyst for a better future. At this event, learn how to leverage the opportunities that disruption brings to increase the impact of your organization's work.
December 20, 2017
From the totally personal to the all-business, CPA Canada’s Bruce Ball walks us through the most significant tax changes of the year.