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ASPE – Financial statement presentation and disclosure – Advanced

What is the difference between the types of e-learning activities?

  • A webinar is a live training activity which you must attend at the date and time indicated. You may access the training platform in your online file 7 days before the date of the webinar. We strongly recommend that you log in to the platform before the date of the webinar and follow the instructions in step 3 of your training path beforehand in order to test your computers’ configuration and prevent any connexion problems during your training activity.
  • Web conferences, web interviews, interactive training activities, webcasts and online training activities are recorded training activities. They can be accessed at all times after their availability date.

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. The topics covered are the same as in recent years because the training activity is not focused on the latest developments. However, recent changes affecting certain subjects are discussed. 

Objectives

By the end of this training activity, the participant 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 (including redeemable shares)
  • 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

Webinaire


Séance(s)
Pour tous

Saison de formation : 2020-2021
No de séance : 0758
Date de début : 2020-11-05, 08:30
Date de fin : 2020-11-05, 16:30
Durée : 7.00 h
Animateur : Nadia Gallo, CPA auditor, CA
Renseignements complémentaires : This webinar may be recorded and made available as a webcast. By registering, you agree to allow your name and discussions (audio/video/chats) to be recorded for educational purposes, without compensation or restriction.

Grille tarifaire

Séances complètes

Inscription en liste d'attente

Notez que l'inscription est facturée seulement si une place se libère et que votre inscription est confirmée.

  Membre CPA Non-membre
À la carte 525,00 $ 675,00 $
Passeport CPA 525 CDP S/O
Passeport Multi-CPA 525 CDP S/O
Passeport Multi-usagers 525 CDP 675 CDP
Promo CPA 525 CDP S/O

Pour tous

Saison de formation : 2020-2021
No de séance : 0580
Date de début : 2021-01-26, 08:30
Date de fin : 2021-01-26, 16:30
Durée : 7.00 h
Animateur : Nadia Gallo, CPA auditor, CA
Renseignements complémentaires : This webinar may be recorded and made available as a webcast. By registering, you agree to allow your name and discussions (audio/video/chats) to be recorded for educational purposes, without compensation or restriction.

Grille tarifaire

1 place disponible

  Membre CPA Non-membre
À la carte 525,00 $ 675,00 $
Passeport CPA 525 CDP S/O
Passeport Multi-CPA 525 CDP S/O
Passeport Multi-usagers 525 CDP 675 CDP
Promo CPA 525 CDP S/O

Pour tous

Saison de formation : 2020-2021
No de séance : 1803
Date de début : 2021-05-27, 08:30
Date de fin : 2021-05-27, 16:30
Durée : 7.00 h
Animateur : Nadia Gallo, CPA auditor, CA
Renseignements complémentaires : This webinar may be recorded and made available as a webcast. By registering, you agree to allow your name and discussions (audio/video/chats) to be recorded for educational purposes, without compensation or restriction.

Grille tarifaire

32 places disponibles

  Membre CPA Non-membre
À la carte 525,00 $ 675,00 $
Passeport CPA 525 CDP S/O
Passeport Multi-CPA 525 CDP S/O
Passeport Multi-usagers 525 CDP 675 CDP
Promo CPA 525 CDP S/O

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