Ressources pour les CPA durant la crise de la COVID-19

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ASPE – Financial statement presentation and disclosure – Advanced

General objective

Designed for experienced professionals involved in financial reporting or quality control, this training activity uses model financial statements prepared in accordance with ASPE. It focuses on specific financial statement presentation and disclosure requirements and provides practical advice on the subject. 

Objectives

By the end of the session, participants will be able to:

  • draft or review ASPE-compliant notes to the financial statements;
  • identify the most common omissions and presentation problems and make appropriate recommendations.

Topics

  • General balance sheet and income statement presentation
  • Current and long-term liabilities
  • Financial instruments
  • Business combinations
  • Reorganizations and related party transactions
  • Disposal of assets and discontinued operations
  • Asset retirement obligations
  • Measurement uncertainty
  • Accounting changes
  • Subsequent events
  • Contingencies

Course format

This training activity will feature a mix of lectures and real-life examples

Target audience

CPAs in public practice and CPAs in business/industry

Course material includes the “Model financial statements – Private enterprises – Part II of the CPA Canada Handbook – Accounting”.

Complementary activity

This course is intended for professionals wishing to enhance their understanding of presentation and disclosure standards under ASPE. Practitioners who would like an introduction to these standards are invited to take the course titled ASPE – Financial statement presentation and disclosure – Introduction.

Description complète


Aucune formation en salle trouvée

Aucune formation à distance trouvée.

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