Canadian Bookkeeping Series Episode 4 ASPE and IFRS
Автор: Canadian Bookkeeping Series
Загружено: 2026-01-11
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In Canada, businesses follow two main accounting standards: ASPE and IFRS.
ASPE, or Accounting Standards for Private Enterprises, is used by most private Canadian businesses. It is simpler and focuses on cost-effective reporting for owners and lenders.
IFRS, or International Financial Reporting Standards, is required for public companies and emphasizes transparency, fair value, and detailed disclosures.
For bookkeepers, the standard matters because it affects how transactions are recorded, how detailed records must be, and how accounts are structured. Accurate bookkeeping under the correct standard ensures compliance and reliable financial statements.
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