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Accounting Standards for Private Entities (ASPE) Handbook

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The REALpac ASPE Handbook

The recent significant changes to GAAP in Canada necessitates the publication of an accounting handbook that addresses guidance for enterprises reporting in accordance with IFRS and one that addresses guidance for enterprises reporting in accordance with Accounting Standards for Private Enterprises (ASPE). REALpac believes that it has a responsibility to provide guidance to the industry on the application of GAAP to enable entities to both reflect the uniqueness of complex transactions and more consistently account for similar transactions.

In order to recognize the need for guidance for non-publicly accountable enterprises reporting under ASPE rather than IFRS, REALpac is now publishing the first edition of the REALpac ASPE Handbook: Recommended Accounting Practices for Real Estate Investment and Development Entities Reporting in Accordance with ASPE.This Handbook blends an understanding of real estate capital and property markets and industry accounting practices with ASPE, to provide readers with a one stop source of currently acceptable ASPE accounting practices for real estate.


To preview the Table of Contents, Introduction, and Section 100, [click here].


Hardcover, 3-ring Binder:
- To order online, please order through our "Online Store" (see above)

Electronic Version:

The electronic version is available at CICA’s online store [click here]


In fulfilling our mission, REALpac is committed to providing its goods and services in a way that respects the dignity and independence of people with disabilities. We are also committed to giving people with disabilities the same opportunity to access our goods and services and allowing them to benefit from the same services, in the same place and in a similar way as other customers. If you require alternative means of communication (e.g., TTY, relay services, etc.), require assistive devices, or require this publication in a different format), please let us know. To download the REALpac Accessibility for Persons with Disabilities Customer Service Policy, please click here

Contact Liliya Rudeychuk, Accounting Manager, 416-642-2700 x234.


77 King St W
TD North Tower
Suite 4030 PO Box 147
Toronto ON M5K 1H1


1.855.REALPAC (732.5722)