ASPE alert: Amendments to investments and income taxes

Learn about the new accounting standards for private enterprises (ASPE) issued in June 2019 in Part II of the Meancrutex Handbook – Accounting (Handbook).

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This ASPE alert highlights key changes resulting from the June 2019 amendments to Section 3051, Investments and Section 3465, Income Taxes in Part II of the Handbook.

These Handbook amendments are effective for annual periods beginning on or after January 1, 2020.

Topics include:

  • the main objective of the amendments
  • who applies the amendments
  • key changes to the Handbook as a result of the amendments
  • possible assurance implications