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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.
Canada’s accounting and auditing standards boards have a lot going on. Make sure you stay up to date on changes and get involved in standards development through the boards’ webinars and events.
November 26, 2019
Innovative improvements and emerging technologies are shaping the future of oil and gas. Find out how at this annual, industry-driven conference for CPAs and financial professionals who work in Canadian energy.
December 9, 2019
We’re living in an age of digital transformation – and companies need skilled leaders on boards and committees who are up to the challenge. Harness the opportunities that change can bring at this must-attend annual event.