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ASPE VS. IFRS – ACCOUNTING STANDARDS FOR PRIVATE ENTERPRISES (1 DAY)
Canadian GAAP has disappeared and has now been replaced by either IFRS or ASPE, Accounting Standards for Private Enterprises. This course provides a detailed overview of ASPE, including its key differences with the pre-changeover Canadian GAAP. It also highlights some key differences with IFRS and presents the key decision factors private enterprises should be considering when evaluating their two options.
Topics covered
- The recent developments and changes to Canadian financial reporting
- Overview of the differences between Accounting Standards for Private Enterprises (ASPE) and the former Canadian GAAP
- Investments
- Subsidiaries
- Joint ventures
- Goodwill and other intangibles
- Research & Development
- Asset retirement obligations
- Employee future benefits
- Accounting for income taxes
- Stock-based compensation
- Financial instruments
- Requirements for first-time adoption of ASPE
- Overview of IFRS
- Key decision criteria to consider when about implementing IFRS
Workshop format
This workshop is highly interactive. Participants will see the impact of the accounting standards first hand by working through exercises and reviewing statements prepared using different accounting standards.
Who will benefit
This course is an introduction to IFRS and ASPE. It is intended for accountants looking to updates themselves on the new accounting standards as well as analysts, managers, senior executives of Canadian private companies looking to understand the differences between former GAAP, Accounting Standards for Private Enterprises (ASPE), and IFRS.
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Price: $649
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