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The slope of a curved line can be approximated by
ASPE
Accounting Standards for Private Enterprises, a set of Canadian accounting guidelines for privately owned businesses, providing simpler alternatives to IFRS.
CICA Handbook
The Canadian Institute of Chartered Accountants Handbook, containing standards and guidelines for accounting and auditing practices in Canada.
ASPE
Accounting Standards for Private Enterprises; a set of accounting principles designed specifically for private companies in Canada.
PSAB Recommendations
Advisory statements and guidelines issued by the Public Sector Accounting Board, which influence the accounting and financial reporting practices within the public sector.
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