Resources

The AcSB is exploring the potential impacts of climate change on businesses and financial reporting under Accounting Standards for Private Enterprises (ASPE).

In this third installment, we dive into climate-related factors and its potential impacts on financial instruments, including fair value measurement, as well as consolidation and control.

This ongoing series equips organizations with the insights needed to navigate climate-related matters—and financial reporting under ASPE.

Are you a Canadian private enterprise, not-for-profit organization, pension plan, an advisor to one, or a user of their financial statements? Watch this on-demand webinar to learn about current accounting standards projects and recent amendments in Parts II, III, and IV of the CPA Canada Handbook – Accounting, including topics such as the Detailed Review of ASPE, Goodwill and Intangibles, Financial Statement Concepts, and Climate-Related Risks and Opportunities.

The AcSB continues to explore the impact of climate change on businesses and ASPE financial statements. In this second installment, we focus on topics such as property, plant, and equipment, impairment of long-lived assets, and contingent liabilities. This awareness series is designed to help organizations navigate climate-related matters using ASPE.

Are you a Canadian private enterprise, not-for-profit organization, pension plan, an advisor to one, or a user of their financial statements? Watch this on-demand webinar to learn about current accounting standards projects and recent amendments in Parts II, III and IV of the CPA Canada Handbook – Accounting, including topics such as Goodwill and Intangibles, Scaling the Standards, Contributions and Climate-Related Risks and Opportunities.

The AcSB invites you to share your input on its Subsequent Measurement of Goodwill and Acquired Intangible Assets project to address challenges faced by private enterprises and not-for-profit organizations.

Are you a Canadian private enterprise, not-for-profit organization, pension plan, an advisor to one, or a user of their financial statements? Watch our recorded webinar to learn about current projects and recent amendments in Parts II, III, and IV of the CPA Canada Handbook – Accounting, including topics such as Insurance Contracts with Cash Surrender Value, Scaling the Standards, Contributions, and Revenue – Upfront Non-Refundable Fees or Payments. 

The size and complexity of Canada’s private enterprises, not-for-profit organizations, and pension plans are varied. Could changing the existing accounting standards through scaling better meet the needs of those who develop financial statements for these types of entities – and those who use them? Watch our recorded webinar for more on what scaling our standards means and a general update on our other domestic projects.

Are you applying the new agriculture standard for private enterprises? Do you plan to measure your agricultural inventories using net realizable value? Read this easy-to-understand resource to support your financial statement preparation process.

Are you a Canadian private enterprise, not-for-profit organization, pension plan, an advisor to one, or a user of their financial statements? Watch our recorded webinar on demand to learn more about current accounting standards projects and recent amendments in Parts II, III, and IV of the CPA Canada Handbook – Accounting.

Read our In Brief for an overview of Exposure Draft, Customer’s Accounting for Cloud Computing Arrangements. The proposals aim to simplify the accounting for cloud computing arrangements while ensuring entities can provide relevant information to their users. Share your feedback by attending our virtual roundtable on June 1 or June 7, and by submitting a comment by June 20, 2022.