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ASPE – Strategic investments

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General objective

This training activity covers ASPE 1591, 3051 and 3856 and examines the choices to be made regarding accounting for strategic investments, including subsidiaries, significantly influenced investees or investments in joint arrangements. This examination will include the impact on recognition, measurement, presentation and disclosure of the choices. In addition, the training activity explores the recent changes to ASPE when you choose to account for controlled subsidiaries or significantly influenced investees at cost.
 

Context

Do you or your clients have subsidiaries, significantly influenced investees or investments in joint arrangements? These types of investments are considered strategic and ASPE allows for choices in their accounting. The options and their impacts will be explored in this training activity.

Objectives

By the end of this training activity, participants will be able to:
  • evaluate the nature of strategic investments (i.e. control, significant influence, or joint control) and the accounting policy choices;
  • understand the differences in accounting when acquiring new subsidiaries depending  on whether subsidiaries are accounted for at cost, on an equity basis or consolidated;
  • understand the fundamental principles of equity accounting;
  • understand accounting for significantly influenced investees accounted for on a cost basis;
  • apply the principles of accounting for joint arrangements.

Topics

  • The nature of strategic investments (i.e. control, significant influence, or joint control) and the accounting policy choices
  • The differences in accounting when acquiring subsidiaries depending on whether subsidiaries are accounted for at cost, on an equity basis or consolidated
  • The fundamental principles of equity accounting
  • The changes in accounting for significantly influenced investees on a cost basis
  • Applying the principles of accounting for joint arrangements

Target audience

This training activity will benefit professionals involved in the preparation of private enterprise financial statements and practitioners who serve private clients with investments in subsidiaries, significantly influenced investees and joint arrangements.

Description complète


Aucune formation en salle trouvée

Webdiffusion


Séance(s)
Pour tous

Saison de formation : 2020-2021
No de séance : 0453
Accessible du : 2020-09-01, 00:00 au 2021-08-31, 23:59
Animateur : CPA BC
Durée : 7.00 h
Renseignements complémentaires : The recording of this training activity was performed during a session of a previous season. An update notice will be included when necessary.

Grille tarifaire

Séance disponible

Places illimitées

  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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