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Accounting for Real Estate Entities Under ASPE

Effective, January 1, 2011, non-publicly accountable (i.e. private) entities have the option of reporting under either Accounting Standard for Private Enterprises (ASPE) or International Financial Reporting Standards (IFRS). Neither standard provides rules for specific industries; therefore a challenge exists in the practical interpretation and application of accounting standards to the real estate industry. This course will provide participants with a review of REALpac’s recommendations for the interpretation and application of ASPE for real estate investment and development entities as well as a comparison to accounting under IFRS for selected topics.




Liliya Lourenco, Accounting Administrator, 416-642-2700 x234

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77 King St W, TD North Tower
Suite 4030, PO Box 147
Toronto, ON M5K 1H1 CANADA
P: 416-642-2700
F: 416-642-2727
Toll-Free: 1-855-REALPAC(732-5722)