This course begins with an overview of the types of entities that use ASPE, knowledge of standards-setting activities and methods of keeping current. Then, participants will explore key areas of recognition, measurement, presentation, and disclosure through practical examples and real life scenarios. The course supports a deeper understanding of how ASPE guidance applies in practice and strengthens participants’ ability to interpret and apply the standards effectively.

ADVISORY

This course was previously part of ASPE - Review of the Standards, which has since been divided into standalone courses. This modularization approach allows members to choose only the content most relevant to their needs. Here are all the courses that were split from ASPE - Review of the Standards. Please note that availability of offerings may vary throughout the year, and some courses are available only in On-Demand format. 

For members who require the complete curriculum, the full ASPE - Review of the Standards course remains available in On-Demand format. 

Most accounting and tax professionals will acquire substantial gains from this course, especially: 

• Practitioners seeking an overview the ASPE topics outlined above. 
• Accounting and tax professionals working with private enterprises or not-for-profit organizations. 
• Individuals looking to strengthen their knowledge of ASPE measurement, recognition, presentation, and disclosure requirements. 

• Describe ASPE requirements for commonly encountered general financial reporting areas for the topics covered below. 
• Identify and explain recent updates to ASPE and their impact on financial reporting. 
• Apply ASPE concepts using examples that illustrate accounting treatments, presentation, and disclosure considerations. 

• Core ASPE concepts such as general financial statement disclosures and presentation, and cash flow statement and share capital and equity classifications and presentation.  
• Commonly applied standards related to general balance sheet presentation and its classification, and general income statement presentation.  
• Key disclosure areas, such as measurement uncertainty and going concern. 
• Foundational topics related to understanding the translation of foreign currency and ASPE financial concepts and general principles. 
• Illustrative examples, exercises, and sample disclosures that reinforce participants’ understanding of the practical application of ASPE. 

Live webinars have varying levels of expected interaction, with some requiring microphone and camera capabilities to support a proper learning experience – please email pdreg@bccpa.ca if you have concerns. 

In general, we encourage participants to have their cameras turned on to enhance their virtual learning experience. This practice promotes a stronger connection with the instructor and fellow participants, and fosters improved communication and collaboration.

Live Webinar FAQs can be found here.  

Registration terms and conditions, including the cancellation policy can be found here. If you require further assistance, please contact the PD Department.