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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.
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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.
It’s said that a crisis brings out the best in people and, in most cases, that’s true. But there is a dark side to tough times, as fraudsters prey on people who are uncertain and looking for easy answers.
March 18, 2020
The federal government’s actions and fiscal support to address the widespread and devastating economic fallout of the COVID-19 pandemic are welcomed by Chartered Professional Accountants of Canada (CPA Canada).
April 2, 2020
Listen to this special edition Practitioner’s Pulse webinar where we answer some frequently asked questions around practice management issues and some key financial reporting and auditing implications of COVID-19.