Financial Reporting

Accounting Standards for Private Enterprises (ASPE)

Accounting standards for private enterprises (ASPE): Summary resource guide

We are committed to supporting Canadian practitioners, members in industry and members in education with guidance and resources on ASPE.

ASPE briefing: Section 3400, Revenue

In December 2019, the Accounting Standards Board (AcSB) issued amendments to Section 3400, Revenue in Part II of the CPA Canada Handbook – Accounting. Learn more about the amendments in our briefing.

ASPE briefing: Accounting for investments

Accounting for investments under Accounting Standards for Private Enterprises (ASPE) can be complex. Different types of investments exist and several accounting policy choices are available. Our updated briefing helps simplify the accounting for investments.

Accounting Standards for Private Enterprise (ASPE): Summary Resource Guide

Download our convenient guide for a comprehensive listing of CPA Canada's ASPE resources, including financial reporting alerts, ASPE briefings, Guide to Accounting Standards for Private Enterprises (GASPE), webinars, adopting ASPE for the first time, and other ASPE resources.

ASPE Briefing - Section 3462: Defined benefit plans

Learn how to correctly apply ASPE Section 3462 for defined benefit plans. SPE Briefing - Section 3462, Employee Future Benefits: A focus on defined benefit plans will assist you in the application of Section 3462, Employee Future Benefits, for private Canadian companies applying accounting standards for private enterprises (ASPE).

ASPE briefing: Section 3400, Revenue

In December 2019, the Accounting Standards Board (AcSB) issued amendments to Section 3400, Revenue in Part II of the CPA Canada Handbook – Accounting. Learn more about the amendments in our briefing.

Wealth of education on accounting standards for private enterprises (ASPE)

Discover a wealth of education, information and resources related to accounting standards for private enterprises. Apply filters to narrow your results for publications, CPA Magazine articles, courses, webinars, blogs and more.

International Financial Reporting Standards (IFRS)

IFRS Foundation webinars on Trustees' sustainability-related work-recordings now available

Recordings are now available of the live 7 July 2021 webinars discussing the IFRS Foundation Trustees’ work on creating a proposed new standard-setting board-International Sustainability Standards Board-that would develop sustainability-related disclosure requirements to meet investors' needs.

AcSB Exposure Draft – Financial Instruments

The Accounting Standards Board (AcSB) proposes, subject to comments received following exposure, to amend FINANCIAL INSTRUMENTS, Section 3856 in Part II of the CPA Canada Handbook – Accounting.

Investor Perspectives: Disclosures in financial statements to better reflect investor needs

Investors have been calling for better disclosures in financial statements, but delivering more useful disclosures to them proves to be a consistent challenge for companies.

Financial Reporting Webinar Explores Key Topics in Q1 2021

This webinar provides updates on matters of interest to Canadian public companies, including changes to IFRS Standards and Canadian securities legislation, key accounting issues in preparing financial statements, as well as recent and proposed regulatory initiatives. The webinar is part of CPA Canada's quarterly reporting webinar series and is jointly presented by BDO.

Not-For-Profit Organizations (ASNPO)

Accounting standards for not-for-profit organizations (ASNPO): Guidance Resources

When it comes to ASNPO, the search is over. Get free, practical guidance on accounting and reporting for not-for-profit organizations (NFPOs)

What not-for-profit organizations need to know about annual reporting

Learn how not-for-profit organizations (NFPOs) can prepare high-quality annual reports that enhance transparency and accountability to their stakeholders.

Public Sector Accounting Board (PSAB)

What are accounting standards for the Public Sector?

Accounting standards are authoritative standards for financial accounting and reporting developed through an organized standard-setting process and issued by a recognized standard-setting body. Accounting standards specify how transactions and other events are to be recognized, measured, presented and disclosed in a public sector entity’s financial statements. The objective of such standards is to meet the needs of users of financial statements by providing the information needed for accountability and decision making.

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