Accounting Standards for Private Enterprises

The resources below provide guidance and support for understanding and applying Accounting Standards for Private Enterprises (ASPE). 

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Applying an ASPE

Application considerations for new or amended standards and emerging issues

 

Preparing financial statements

Illustrative financial statements, disclosure checklists and other resources

     

Monitoring developing changes to standards

Analysis and assessment of pending changes including links to exposure drafts and documents for discussion

 

Explaining ASPE to others

Helpful information about communicating with clients, lenders and other stakeholders

     

Adopting the ASPE framework for the first time

Publications, courses and examples from companies that have already made the transition to ASPE