Les nouvelles normes comptables pour les entreprises à capital fermé (NCEF) :

Animated by:

Danièle Pérusse
FCGA; M. Sc.
Full-time lecturer, Department of Accounting Studies, HEC Montréal

This seminar is available in French only

Starting January 1, 2011, private enterprises have the option of adopting either of the two accounting handbooks governing the publication of Canadian business financial information that will exist in parallel as of that date: the International Financial Reporting Standards (IFRS) and the Accounting Standards for Private Enterprises (ASPE).

In light of this, the seminar will explain the differences between the two, including the main changes contained in the ASPE handbook. You will also discover the impacts it has on the presentation of financial information, including restrictive clauses, remuneration agreements and opportunities to optimize certain practices and increase the value of financial statements.