The accounting standards set by the Accounting Standards Board for entities that prepare financial statements in accordance with Canadian generally accepted accounting principles (GAAP). It includes International Financial Reporting Standards (IFRS), Accounting Standards for Private Enterprises (ASPE), Accounting Standards for Not-for-Profit Organizations, and Accounting Standards for Pension Plans.
The CPA Canada Handbook – Accounting reflects the Accounting Standards Board strategy for adopting different sets of financial reporting frameworks for different kinds of entities. As part of your CPA Canada Handbook – Accounting print subscription, separate publications will be shipped to you (as they become available):
Click here for a full listing of CPA Canada Handbook products.
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