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Many private companies that are required to issue financial statements in accordance with Canadian Generally Accepted Accounting Principles will be required to adopt Canadian Accounting Standards for Private Enterprises (ASPE) for periods beginning on or after January 1, 2011.

When people talk about their property everyone immediately thinks of it in the sense of bricks and mortar, but in business there is another type which is potentially far more valuable and of interest to financiers, banks and potential investors.