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Financial Reporting Technical Notes for CPA Exam
CPA Canada CFE Exam Prep Notes for Financial Reporting 
 
Topics Including: 
Financial Reporting	 
Cash Based Accounting vs. ASPE or IFRS (First-time Adoption)	 
Cash Basis Accounting vs. ASPE or IFRS and (ASPE 1500 / IFRS - First Time Adoption)	 
Revenue Recognition	 
ASPE 3400- Revenue Recognition	 
IFRS 15- Revenue Recognition	 
Intangible Assets	 
IAS 38/ ASPE3064- Intangible Assets- Research and Development	 
IAS 38/ ASPE3064- Intangible Assets- Goodwill	 
Non-Monetary Transactions	 
ASPE 3...
- Summary
- • 125 pages •
CPA Canada CFE Exam Prep Notes for Financial Reporting 
 
Topics Including: 
Financial Reporting	 
Cash Based Accounting vs. ASPE or IFRS (First-time Adoption)	 
Cash Basis Accounting vs. ASPE or IFRS and (ASPE 1500 / IFRS - First Time Adoption)	 
Revenue Recognition	 
ASPE 3400- Revenue Recognition	 
IFRS 15- Revenue Recognition	 
Intangible Assets	 
IAS 38/ ASPE3064- Intangible Assets- Research and Development	 
IAS 38/ ASPE3064- Intangible Assets- Goodwill	 
Non-Monetary Transactions	 
ASPE 3...