Lisa Hunter has been in business for two years and her company, Hunter Environmental Consulting (HEC), has been very successful. Lisa would like to expand the business by opening offices in central and eastern Canada, and eventually in the United States. However, Lisa realizes these plans require more money than she can borrow from a bank. One option she is considering is to make Hunter Environmental Consulting a corporation so she can list the company on a stock exchange and sell shares in the company to the general public. Lisa knows you are studying accounting and asks you whether HEC has to change the way it is reporting-HEC reports under ASPE currently-if HEC becomes a publicly traded company.