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Guide to Accounting Standards for Private Enterprises

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Guide to Accounting Standards for Private Enterprises - Ce produit est offert sur les supports suivants: Collection InternetA 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.


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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.




    Date de publication : Updated throughout the year

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