Guide to Accounting Standards for Private Enterprises |  |  |
 | A comprehensive guide to the application of the accounting standards that were developed specifically for private Canadian enterprises, the Guide to Accounting Standards for Private Enterprises will help to improve your knowledge and understanding of the requirements in Part II of the CPA Canada Handbook – Accounting. |
A subscription to
Guide to Accounting Standards for Private Enterprises includes access to the following title(s):
Guide to Accounting Standards for Private Enterprises
Guidance for practitioners and those who prepare financial statements in accordance with ASPE
The Guide to Accounting Standards for Private Enterprises helps accounting professionals apply the accounting standards that were developed specifically for private Canadian enterprises. Updated throughout the year, this searchable in-depth resource contains a chapter for each section of ASPE found in Part II of the CPA Canada Handbook — Accounting. Its illustrative examples, charts and diagrams, will provide you with a solid platform to exercise sound judgment when applying ASPE to a wide range of financial reporting areas. It covers:
Standard Setting*
Financial Statement Concepts
Generally Accepted Accounting Principles
General Standards of Financial Statement Presentation
First-time Adoption*
Disclosure of Accounting Policies
Accounting Changes
Measurement Uncertainty
Current Assets and Current Liabilities
Income Statement
Balance Sheet
Cash Flow Statement
Business Combinations
Subsidiaries
Consolidated Financial Statements
Non-controlling Interests
Comprehensive Revaluation of Assets and Liabilities
Foreign Currency Translation
Unincorporated Businesses
Inventories
Investments
Interests in Joint Ventures*
Property, Plant and Equipment
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Impairment of Long-lived Assets
Goodwill and Intangible Assets
Leases
Asset Retirement Obligations
Share Capital
Equity
Reserves
Contractual Obligations
Contingencies
Revenue
Employee Future Benefits
Income Taxes
Disposal of Long-Lived Assets and Discontinued Operations
Capital Transactions
Government Assistance
Investment Tax Credits
Subsequent Events
Non-Monetary Transactions
Related Party Transactions
Economic Dependence
Interest Capitalized — Disclosure Considerations
Financial Instruments
Stock-Based Compensation and Other Stock-based Payments
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*Chapter content will be added to your electronic subscription in a future update.
Publication Date: Updated throughout the year |