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ASPE
Accounting Standards for Private Enterprises; a set of accounting practices and principles for private companies in Canada.
Accounting Standards
Officially recognized principles and rules that guide how financial statements are prepared and presented.
Privately Held Companies
Businesses whose shares are not traded on public stock exchanges and are usually owned by the company founders, management, or a group of private investors.
Acquisition Differential
The difference between the purchase price of an acquired entity and the fair value of its net assets.
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