2011-04-27 AcSB Releases Summary Comparison of ASPE and IFRS as of December 31, 2009

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The Staff of the Accounting Standards Board (AcSB) have prepared a high-level comparison of Accounting Standards for Private Enterprises, as set out in Part II of the CICA Handbook, and International Financial Reporting Standards, as set out in Part I. It covers significant recognition and measurement differences only and does not necessarily include all of the differences that might arise in a particular entity's circumstances. Presentation and disclosure requirements are not within the scope of this comparison.

The document can be found on the AcSB’s website at the following link:
http://www.frascanada.ca/international-financial-reporting-standards/resources/implementation-guidance/item43312.pdf