Course Details


Course Name: ASPE vs IFRS
CPD hours: 1 hour
Type: Online/Video
Price: $25


Description:
- What is GAAP?
- Origins of IFRS and ASPE
- Choosing an Accounting Framework
- IFRS vs ASPE: Significant Differences & Examples


Topics:
Agenda
What is GAAP in Canada?
Why was IFRS Created?
IFRS Timeline
How Widespread is IFRS Adoption?
Who Uses IFRS Standards?
Origin of ASPE
What Framework should I use in Canada?
Comparison of IFRS vs ASPE - Presentation (IAS 1 vs Section 1400)
Comparison of IFRS vs ASPE - Accounting Changes (IAS 8 vs Section 1506)
Comparison of IFRS vs ASPE - Subsidiaries (IFRS 10 vs Section 1591, 1601, 1602)
Comparison of IFRS vs ASPE - Revenue (IAS 11, 15, 18 vs Section 3400)
Comparison of IFRS vs ASPE - Impairment of Assets (IAS 36 vs Section 3063)
Comparison of IFRS vs ASPE - Financial Instruments (IFRS 9 vs SEction 3856)
Comparison of IFRS vs ASPE - Investments (IAS 26 and 36 vs Section 3051)






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