ASPE definition
ASPE means Canadian accounting standards for private enterprises, as set out in Part II of the CPA Canada Handbook – Accounting from time to time approved by CPA Canada, or any successor institute, applicable as at the date on which any calculation or determination is required to be made in accordance with such accounting standards;
ASPE means accounting standards for private enterprises from time to time approved by the Chartered Professional Accountants of Canada, or any successor organization, applicable as of the date on which such calculation is made or required to be made in accordance with such standards;
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).
Examples of ASPE in a sentence
The Final Closing Statement will be calculated in accordance with ASPE, and to the extent not inconsistent with ASPE, in accordance with the past practices of the Target Group.
More Definitions of ASPE
ASPE means Accounting Standards for Private Enterprises. “associate” has the meaning set out in the Securities Act (Ontario).
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 Canadian generally accepted accounting principles for private enterprises.
ASPE means Accounting Standards for Private Enterprises, as defined by the Canadian Institute of Chartered Accountants in the Handbook of the Canadian Institute of Chartered Accountants and, unless otherwise specified, as in effect on the date hereof or, with respect to any financial statements, the date such financial statements were prepared.