ASPE Reference Directory

Accounting Standards for Private Enterprises

Accounting Standards for Private Enterprises (ASPE) are the Canadian accounting standards for private enterprises, covering topics such as financial statement concepts, inventories, property plant equipment, revenue, and financial instruments.

43 Total Standards

43 Active / Current

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IAS IFRS IPSAS Ind AS US GAAP UK GAAP ASBE ASPE ASBJ HGB

Active Standards

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

Cash Flow Statement

Business Combinations

Consolidated Financial Statements

Non-controlling Interests

Comprehensive Revaluation of Assets and Liabilities

Foreign Currency Translation

Interests in Joint Arrangements

Property, Plant and Equipment

Impairment of Long-lived Assets

Goodwill and Intangible Assets

Asset Retirement Obligations

Contractual Obligations

Employee Future Benefits

Disposal of Long-lived Assets and Discontinued Operations

Government Assistance

Investment Tax Credits

Non-monetary Transactions

Related Party Transactions

Financial Instruments

Stock-based Compensation and Other Stock-based Payments

Investment Companies

Customer's Accounting for Cloud Computing Arrangements

Accounting for Life Insurance Contracts with Cash Surrender Value

Historical Standards