1-Which accounting standards are found in Part III of the CPA Canada Handbook Accounting?

Question options:

	Accounting Standards for Not-for-Profit Organizations (ASNPO)
	Accounting Standards for Private Enterprises
	International Financial Reporting Standards
	Accounting Standards for Pension Plans

2-Heayoung is a CPA student who is locating information within the CPA Canada Handbook Accounting for her firms client, Borden Ltd (Borden). Borden is a private company, with no plans to go public, that manufactures large batteries that can be used for residential power storage.

Which part of the Handbook should Heayoung most likely use to locate information applicable to Borden?

Question options:

	Part I
	Part II
	Part III
	Part IV

3-Which accounting framework contains accounting standards that are broken into sections called General accounting and Specific items?

Question options:

	IFRS
	ASPE
	Accounting Standards for Not-for-Profit Organizations
	Accounting Standards for Pension Plans

4-Raul, the controller for Aspen Inc., is preparing the inventory note disclosure for its December 31 year end. What is Rauls first step in locating this information within the CPA Canada Handbook Accounting?

Question options:

	Locate the applicable standard within the chosen part of the Handbook.
	Locate the correct part of the Handbook.
	Find the appropriate reference within the applicable standard.
	Determine the accounting framework.