| No specific guidance for treasury shares. |
Treasury shares can be accounted for as either a single transaction or as two transactions, although ASPE expresses a preference for the single-transaction method. |
| No specific guidance for re-acquisition of shares. |
Guidance provided that shows the order in which proceeds paid should be applied (share capital, contributed surplus, retained earnings). |
| Accumulated other comprehensive income is included as a component of equity, usually disclosed as part the balance of reserves. |
There is no concept of other comprehensive income in ASPE. |
| Balances and transactions for all equity accounts are presented in the statement of changes in equity. |
The retained earnings statement presents changes in retained earnings, while other equity transactions are usually presented in the notes. |
| Disclosure of the objectives, polices, processes for managing capital are required. |
No such disclosures are required. |
