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ASPE – Financial statement presentation and disclosure – Introduction

Voir toutes les séances pour cette activité pour la saison 2019-2020

General objective

Designed for professionals who would like to discover or review specific financial statement presentation and disclosure requirements under ASPE, this activity uses model financial statements prepared in accordance with ASPE.


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

  • present various financial statement items in accordance with ASPE;
  • draft the main notes to the financial statements in accordance with ASPE;
  • identify important presentation and disclosure issues under ASPE.


  • General financial statement presentation
  • Balance sheet
    • Current assets and liabilities
  • Income statement
  • Cash flow statement
  • Accounting policies
  • Accounting changes
  • Consolidated financial statements
  • Financial instruments
  • Property, plant and equipment, intangible assets, impairments
  • Leases
  • Income taxes
  • Government assistance
  • Related party transactions
  • Contractual obligations
  • 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 who would like an introduction to presentation and disclosure requirements under ASPE. Practitioners who already have solid experience in applying these standards are invited to take the course titled ASPE – Financial statement presentation and disclosure – Advanced.

Description complète

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