This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice ( for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Summary comparison of ASPE and IFRS

Published on: Jan 31, 2017

This publication provides a high-level comparison of ASPE (Part II of the CPA Canada Handbook – Accounting) and IFRS (Part I of the Handbook). It covers significant recognition and measurement differences only and does not necessarily include all the differences that might arise in a particular entity's circumstances. Presentation and disclosure requirements are not within the scope of this comparison.

This comparison includes:

  • summary comparison of ASPE (Part II) and IFRS (Part I)
  • Part I standards that have no counterpart in Part II
  • table of concordance relating each IFRS and Interpretation to material in Part II


Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.