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Accounting Standards for Private Enterprises (ASPE)

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Advice and support you can count on

Get the clear financial picture you need with the accounting standards team at Grant Thornton. Our experts have extensive experience with private enterprises of all sizes, in all industries, an in-depth knowledge of today’s accounting standards, and are directly involved in the standard-setting process. Grant Thornton is an active member of the Canadian Accounting Standards Board’s (AcSB’s) Private Enterprise Advisory Committee, the group that advises the AcSB in maintaining and improving accounting standards for private enterprises.  Our team will keep you informed of the latest developments and assist with any of your assurance or accounting advisory needs.

Read our latest publications:

How Section 3400 Revenue amendments could impact your enterprise’s financial statements

Deferral of upfront non-refundable fees requirements (ASPE and ASNPO)

Financial instruments in related party transactions

Disclosing the ongoing impacts of COVID-19 in your entity’s financial statements

Understanding and applying the new ASPE Section 3041 Agriculture

Understanding the impact of COVID-19 on financial reporting

Advisor alert - Accounting Standards Board proposes amendments to revenue recognition standard [ 164 kb ]

Advisor Alert - Retractable or Mandatorily Redeemable Shares Issued in a Tax Planning Arrangement - Revised May 2020 [ 381 kb ]

Advisor alert - Lease accounting considerations for buyers in power purchase agreements [ 348 kb ]

ASPE - Business combinations on a page [ 427 kb ]

ASPE - Interests in joint arrangements [ 131 kb ]

ASPE - Revenue on a page [ 423 kb ]

ASPE - Subsidiaries on a page [ 269 kb ]

March 2017 - Flash bulletin - ASPE [ 655 kb ] (version française)

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