Accounting standards for private enterprises: A transition guide

An essential guide for any company that is moving to or adopting Accounting Standards for Private Enterprises (ASPE) for the first time.

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Is your client a private enterprise? Are they adopting accounting standards for private enterprises for the first time? Accounting Standards for Private Enterprises: A Guide to Understanding Transitional Options and Accounting Policy Choices will help provide the information they need.

First-time adoption options and subsequent policy choices

This resource will help you guide your clients through the transition from one accounting framework to another. It discusses two key issues:

  • options available to you when adopting ASPE for the first time
  • accounting policy choices you will need to make

You will learn about:

  • transitional options that allow an exemption from retrospective restatement
  • how accounting policy choices can impact financial statements
  • differences between the equity, cost and consolidation methods

You will also find worksheets to use when preparing financial statements during the first year of adopting ASPE.


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