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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 September 2019.
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.
February 10, 2020
Financial sustainability and digital disruption are influencing the future of NFPs. Be equipped to lead through complex change by attending Canada’s premiere event for not-for-profit leaders.
May 25, 2020
Explore new technologies that are revolutionizing accounting and finance. Find out how you can take advantage of best-fit digital solutions and emerging business trends to work smarter, ignite growth and keep innovating.