Please choose between the following three options for navigation.
Receive a high-level comparison of Accounting Standards for Private Enterprises (ASPE) and International Financial Reporting Standards (IFRS), covering significant recognition and measurement differences only.
Get your downloadable electronic copy.
This publication provides a high-level comparison of ASPE (Part II of the CPA Canada Handbook – Accounting) and IFRS (Part I of the Handbook). It covers significant recognition and measurement differences only and does not necessarily include all the differences that might arise in a particular entity's circumstances. Presentation and disclosure requirements are not within the scope of this comparison.
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.