ASNFPO – Update
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 objectiveThis training activity will provide an information update on recent revisions to the CPA Canada Handbook – Part III, Accounting Standards for Not-for-Profit Organizations (ASNFPO). Participants will first be provided with an overview of changes to ASNFPO, followed by discussion of major projects and impact on NFPOs. In addition, participants will be able to utilize this information on proposed changes to the standards to provide guidance to NFPOs and board members.
ObjectivesBy the end of this training activity, participants will be able to:
- explain implications of major Exposure Draft on Combinations – Initial Measurement and Related Disclosures and projects on Contributions – Revenue Recognition and Related Matters and Financial Statement Concepts;
- summarize future developments in ASNFPO;
- review matters discussed by Not-for-profit Advisory Committees;
- list relevant publications (with links).
- Accounting standard improvements to ASNFPO’s
- Exposure Draft
- Combinations – Initial Measurement and Related Disclosures
- Contributions Revenue Recognition and Related Matters
- Financial Statement Concepts
- Matters for NFPO Committee