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Overview: 
This newsletter contains a comparison of ASPE and IFRS which has been prepared by CPA Canada.
CPA Canada has published a high-level comparison of Accounting Standards for Private Entities (ASPE) as set out in Part II of the CPA Handbook, and International Financial Reporting Standards (IFRS) as set out in Part I of the CPA Handbook. The comparison covers significant recognition and measurement differences only. Presentation and disclosure requirements are not within the scope of the comparison. The comparison reflects standards effective for fiscal years beginning on or after September 1, 2016. 
Note that while the comparison covers differences and similarities, it does not include all differences that might arise in a particular entity's circumstances. 
A copy of the comparison is attached below:
ASPE vs IFRS CPA Canada Jan 2017
(pdf 175kb)

For further information, please contact Celeste Murphy at (403) 509-6680. 
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