Read this ASPE Alert to learn about the new accounting standards for private enterprises (ASPE) issued in June 2019 in Part II of the CPA Canada Handbook – Accounting (Handbook).
This ASPE Alert highlights key changes to Section 3051 Investments and Section 3465 Income Taxes, which are effective for annual periods beginning on or after January 1, 2020. Topics in the alert include:
- the main objective of the amendments;
- who applies the amendments;
- key changes to the Handbook as a result of the amendments; and
- possible assurance implications.
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