How to transition smoothly to accounting standards for private enterprises (ASPE)

Review the issues you should consider when transitioning to accounting standards for private enterprises (ASPE).

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Conversion to Accounting Standards for Private Enterprises: Basic Transition Steps provides a high-level view of issues for organizations to consider when transitioning to ASPE for fiscal years beginning on or after January 1, 2011.

Learn about:

  • choosing between ASPE and International Financial Reportiing Standards (IFRS)
  • selecting ongoing ASPE accounting policies
  • determining transition steps and timelines
  • electing first-time adoption options
  • preparing the opening balance sheet
  • preparing ASPE disclosures


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