Model Financial Statements – Private Enterprises – Part II of the CPA Canada Handbook – Accounting

Auteur : Ordre des comptables professionnels agréés du Québec

Last update: June 2019

Summary

The Model Financial Statements for Private Enterprises – Part II of the CPA Canada Handbook – Accounting are intended to serve as a guide for accountants and other professionals involved in preparing financial statements. The 2018 edition of these financial statements takes account of the standards for private enterprises in Part II of the CPA Canada Handbook – Accounting issued in December 2009 as well as Handbook updates issued up to July 31, 2018. These model financial statements only take account of amendments applicable to periods beginning on or after January 1, 2018.

Update – June 2019

See the update for details.

This tool is presented in two sections. The first section provides an analysis of the accounting standards based on the financial statement structure. Each analysis highlights changes and provides a brief summary of the recognition and measurement requirements as well as the key presentation elements. The second section includes four separate sets of model financial statements as well as an entire section on additional examples of notes to the financial statements and other examples of presentation for certain specific situations. An index provides all the examples of the notes and presentation illustrated in the “Model Financial Statements” section, grouped together based on the sections in Part II of the CPA Canada Handbook – Accounting.

The model financial statements are accompanied by illustrative independent auditor’s reports and review engagement reports along with appropriate references to the presentation and disclosure requirements set out in Part II of the CPA Canada Handbook– Accounting.

The first model illustrates the consolidated financial statements of an entity that has been applying accounting standards for private enterprises for more than two fiscal years. The second model illustrates the non-consolidated financial statements of a management company. The last two models illustrate financial information to be presented in consolidated financial statements by first-time adopters of accounting standards for private enterprises (including the reconciliation of the opening balance sheets in accordance with Section 1500, First-Time Adoption, in Part II of the CPA Canada Handbook – Accounting). These two models respectively present comparative information as corresponding figures and the impact on financial statements and notes thereto when financial information is presented instead as comparative financial statements.

  • Model A: Consolidated financial statements for entities that already apply ASPE
  • Model B: Non-consolidated financial statements for entities that already apply ASPE
  • Additional examples of notes
  • Model C: Financial statements for first-time adopters of ASPE
  • Model D: Details of comparative information on first-time adoption of ASPE

Target audience

CPAs in public practice and CPAs in business.

Available in French

États financiers modèles – Entreprises à capital fermé – Partie II du Manuel de CPA Canada – Comptabilité

Please note that this tool is included in the following training activities:

  • ASPE – Financial statement presentation and disclosure – Introduction
  • ASPE – Financial statement presentation and disclosure – Advanced

Description complète

Version
Nº 00058 / Papier

566 pages
Année d’édition : 2019
Date de disponibilité : 2019-10-28
Délai de livraison : 2 semaines


Détails et grille tarifaire

Prix avant taxes Membre CPA Non-membre
À la carte 250,00 $ 250,00 $
Passeport CPA 750 CDP S/O
Passeport Multi-CPA 625 CDP S/O
Passeport Multi-usagers 625 CDP 625 CDP
Promo CPA 750 CDP S/O

Nº 05420 / Papier + PDF

566 pages
Année d’édition : 2019
Date de disponibilité : 2019-10-28
Délai de livraison : 2 semaines


Détails et grille tarifaire

Prix avant taxes Membre CPA Non-membre
À la carte 325,00 $ 325,00 $
Passeport CPA 975 CDP S/O
Passeport Multi-CPA 810 CDP S/O
Passeport Multi-usagers 810 CDP 810 CDP
Promo CPA 975 CDP S/O

Nº 05436 / PDF

566 pages
Année d’édition : 2019
Date de disponibilité : 2019-10-28
Délai de livraison : 24 ou 48 heures


Détails et grille tarifaire

Prix avant taxes Membre CPA Non-membre
À la carte 200,00 $ 200,00 $
Passeport CPA 600 CDP S/O
Passeport Multi-CPA 500 CDP S/O
Passeport Multi-usagers 500 CDP 500 CDP
Promo CPA 600 CDP S/O

Nº 05443 / Licence illimitée sans adaptation (PDF) - 25 utilisateurs et moins

566 pages
Année d’édition : 2019
Date de disponibilité : 2019-10-28
Délai de livraison : 24 ou 48 heures


Détails et grille tarifaire

Prix avant taxes Membre CPA Non-membre
À la carte 1 000,00 $ 1 000,00 $
Passeport CPA 3000 CDP S/O
Passeport Multi-CPA 2500 CDP S/O
Passeport Multi-usagers 2500 CDP 2500 CDP
Promo CPA 3000 CDP S/O

Nº 05454 / Licence illimitée avec adaptation (Word) - 15 utilisateurs et moins

566 pages
Année d’édition : 2019
Date de disponibilité : 2019-10-28
Délai de livraison : 24 ou 48 heures


Détails et grille tarifaire

Prix avant taxes Membre CPA Non-membre
À la carte 1 000,00 $ 1 000,00 $
Passeport CPA 3000 CDP S/O
Passeport Multi-CPA 2500 CDP S/O
Passeport Multi-usagers 2500 CDP 2500 CDP
Promo CPA 3000 CDP S/O

1.0.0.0