Guide to Accounting Standards for Private Enterprises

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

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

*Chapter content will be added to your electronic subscription in a future update.

Publication Date: Updated throughout the year