Financial Statements Explained (Canada) | IFRS & ASPE Simplified
Автор: AccEasy
Загружено: 2025-11-20
Просмотров: 9
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Welcome to Modern, Short & Stunning, your go-to channel for clear and beginner-friendly accounting explanations!
In this video, we break down Financial Statements in Canada — including IFRS vs ASPE, and everything you need to know to understand your company’s financial health.
📘 What You’ll Learn:
✔ What financial statements are and why they matter
✔ The 5 main statements:
Statement of Financial Position (Balance Sheet)
Statement of Income (Profit or Loss)
Statement of Cash Flows
Statement of Changes in Equity
Notes to the Financial Statements
✔ Timing differences (point in time vs over a period)
✔ IFRS vs ASPE in Canada
✔ Who must prepare annual financial statements
✔ Assurance levels: audit, review, compilation
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