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Financial Reporting Library

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About the FRL

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Frameworks

IFRS

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View IFRS resources

ASPE

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View ASPE resources

ASNPO

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View ASNPO resources

PSAS

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View PSAS resources

Types of documents

  • Snapshots

    Visual high-level overview of each of the standards in ASPE, ASNPO, and PSAS.

  • Financial Statement Presentation and Disclosure Checklist

    Semi-annual publications of disclosure requirements from various standards (ASPE, ASNPO, Public Sector, and PS 4200 series).

  • New and Proposed Changes

    New & Proposed is a quarterly publication summarizing newly effective and forthcoming standards related to accounting, assurance, public sector, and sustainability standards.

Featured resources

View all

  • July 15, 2025

    Checklist example

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    Read more

  • July 15, 2025

    New and proposed example

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    Read more

  • July 15, 2025

    Snapshot example

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    Read more

Contact our team

Michelle Balmer , FCPA, FCA

Vice President, Assurance Professional Standards

Michelle Balmer, CPA, CA, is a Senior Assurance Partner with MNP and the National Leader of the firm’s Public Company practice. With 14 years of experience in public practice, Michelle helps a broad range of public and privately held companies in a variety of industries. She also works on special projects, including costing studies, benchmarking and best-practice studies, operational analyses, litigation support and due diligence.

403-536-2188

[email protected]

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