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Make your financial reporting work easier with this comprehensive guide on how to correctly prepare financial statements for private enterprises.
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This publication addresses standards for private enterprises (ASPEs) as outlined in Part II of the CPA Canada Handbook – Accounting.
It is presented in two sections. The first section provides analysis of accounting standards based on the financial statement structure Each analysis highlights changes and provides a brief summary of the recognition and measurement requirements, challenges in practical application and more.
The second section details financial statements with sample independent auditor reports, review engagement reports and other appropriate references to Part II of the Handbook for financial statements. The four models of financial statements are for:
These financial statements also include additional insights from the Handbook on significant items and note disclosures. Whether you are in public practice or industry, this guidance will make your work much easier.
Current to August 2018.
September 23, 2019
Canada’s dynamic, must-attend CPA event of the year is heading to Montréal with the theme of innovation for sustainability.
October 28, 2019
If you’re a senior financial professional in the public sector or work for a not-for-profit that follows PSAB standards, this annual event in the nation’s capital is the place to be.
November 7, 2019
Join CPA Canada’s Financial Literacy Program in Ottawa, our nation’s capital, as we look at the trends changing the economic landscape and how they will affect how Canadians manage their money.