Accounting standards for private enterprises (ASPE)

Financial Reporting Alert: Accounting Guideline 20, Customer’s Accounting for Cloud Computing Arrangements

This alert highlights key aspects of the new Accounting Guideline 20 (AcG-20), Customer’s Accounting for Cloud Computing Arrangements which is applicable to both private enterprises and not-for-profit organizations.

ASPE Alert: Amendment to Section 3400, Revenue

Learn about the November 2022 amendment to Section 3400, Revenue, under accounting standards for private enterprises (ASPE) in Part II of the CPA Canada Handbook – Accounting.

Accounting for income taxes

On-Demand Event

Learn the fundamentals of accounting for income taxes in Canada under both IFRS and ASPE .

The inventory count process for auditors

On-Demand Event

Assurance engagements often require auditors to attend an inventory count. Join Greg Weber, leader of the National Assurance Services Group at Grant Thornton, as he takes you through the process to effectively plan and perform inventory counts.

ASPE briefing: Section 3462 — Defined benefit plans

Get an overview of the accounting for defined benefit plans under Section 3462, Employee Future Benefits in Part II of the CPA Canada Handbook – Accounting in our updated briefing.

Accounting standards for private enterprises (ASPE): Summary resource guide

Download our convenient guide for a comprehensive listing of our ASPE resources.

ASPE briefing: Section 3400, Revenue

In December 2019, the Accounting Standards Board (AcSB) issued amendments to Section 3400, Revenue in Part II of the CPA Canada Handbook – Accounting. Learn more about the amendments in our briefing.

ASPE alert: Amendments to Section 3462, Employee future benefits

Learn about the November 2020 amendments to Section 3462, Employee Future Benefits, under accounting standards for private enterprises (ASPE) in Part II of the CPA Canada Handbook – Accounting.

ASPE alert: Accounting for lease modifications due to the COVID-19 pandemic

Learn about the amendments to Section 3065, Leases under accounting standards for private enterprises (ASPE) in Part II of the CPA Canada Handbook – Accounting in our latest ASPE alert.

Domestic accounting standards update

This event has multiple dates and locations. See event details for more information.

Hear about COVID-19-related financial reporting considerations under Part II and Part III of the CPA Canada Handbook - Accounting and get an update on upcoming standard-setting proposals from the Accounting Standards Board (AcSB).