3.7 IFRS and ASPE Applicable Standards

CPA Canada Handbook, Part 1 (IFRS) – IAS 1, Presentation of Financial Statements, IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors, IFRS 5, non-current assets held for sale and discontinued operations

CPA Canada Handbook, Part 2, (ASPE) – Sections 1400 general standards of financial statement presentation, Section 1506, Accounting changes, Section 1520, Income Statement, and Section 3475, Disposal of long-lived assets and discontinued operations