ASPE definition
ASPE means Canadian Accounting Standards for Private Enterprises, as in force on a given date, as well as policies, procedures and methodology thereunder, as amended from time to time.
ASPE means generally accepted accounting principles in Canada from time to time applying the standards prescribed in Part II of the CPA Canada Handbook – Accounting (Accounting Standards for Private Enterprises).
ASPE means the Accounting Standard for Private Enterprises as defined from time to time by the Accounting Standards Board of the Canadian Institute of Chartered Accountants.
Examples of ASPE in a sentence
Sellers and their subsidiaries maintain a standard system of accounting for the Business established and administered in accordance with ASPE.
The Financial Statements have been prepared in accordance with ASPE applied on a consistent basis throughout the periods involved, subject, in the case of the Interim Financial Statements, to normal and recurring year-end adjustments (the effect of which will not be material to the Business) and the absence of notes (that, if presented, would not differ materially from those presented in the Financial Statements).
More Definitions of ASPE
ASPE means Accounting Standards for Private Enterprises. “associate” has the meaning set out in the Securities Act (Ontario).
ASPE means Canadian generally accepted accounting principles for private enterprises.
ASPE means Accounting Standards for Private Enterprises.
ASPE means Accounting Standards for Private Enterprises, as published in Part II of the CICA Handbook or any successor thereof.
ASPE means the Accident and Sickness Program for Exchanges, which is a limited health benefit policy provided to Grantee for the duration of the grant. ASPE is not intended to replace the Grantee’s normal health insurance policy, which should be maintained for the duration of grant. Grantees will receive detailed information about ASPE from IIE and the Fulbright Commission, if applicable. Please review the ASPE Benefit Guide for more information, including notification requirements, which is available at: https://www.sevencorners.com/docs/default-source/usdos- documents/usdos-benefit-guide-pdf.pdf?sfvrsn=786a4f2d_5.
ASPE means (a) prior to January 1, 2011, the generally accepted accounting principles stated in the Handbook of the Canadian Institute of Chartered Accountants; and (b) since January 1, 2011, the Accounting Standards for Private Enterprises generally accepted in Canada from time to time and approved by the Chartered Professional Accountants of Canada, or any successor organization, applicable on a consolidated basis to private enterprises, in both cases, in effect as of a given date and applied on a basis consistent with that of preceding periods;
ASPE means accounting standards for private enterprises in Canada, as set out in the CPA Canada Handbook at the relevant time.