USERS SURVEY | Connect.FRASCanada.ca

1.

What is (are) your current role(s)? (Select all that apply)

User of private enterprise financial statements

User of not-for-profit financial statements

2.

Where are you located?

British Columbia

Alberta

Saskatchewan

Manitoba

Ontario

Quebec

New Brunswick

Nova Scotia

Prince Edward Island

Newfoundland and Labrador

Yukon

Northwest Territories

Nunavut

Indigenous self-governing territory

Outside of Canada

Prefer not to share

3.

Our Consultation Paper analyzes ASPE application issues raised by interested and affected parties, as discussed by the AcSB. We want your input on the application issues below that meet the project’s scoping criteria.

Select all ASPE standards that are relevant to your experience. You will have an opportunity to comment on other standards later in this survey.

Inventories

Revenue

Financial Instruments

Stock-based Compensation and Other Stock-based Payments

4.

Prioritization of Financial Reporting Issues

Given the AcSB’s approach to prioritizing projects, please identify the financial reporting issues that should be assigned the highest priority (rank your top three issues in terms of importance separately in the comment boxes below, with Issue 1 being the most important).

Financial Reporting Issue 1:

5.

Financial Reporting Issue 2:

6.

Financial Reporting Issue 3:

7.

Other Issues or Comments

Do you have any other comments or issues that you think we should consider while we determine the next steps on this project? If applicable, please include the relevant sections of the CPA Canada Handbook – Accounting in your response.