ASPE - Overview of Income Taxes (On-Demand - CPA PRO)
Overview
This course provides a review of Section 3465, with emphasis on understanding both future tax and current tax payable methods. The course supports a deeper understanding of how income tax requirements apply in practice and strengthens participants’ ability to interpret and apply the standard 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.
Access expires 180 days from purchase date |
Applicable for
Most accounting and tax professionals will acquire substantial gains from this course, especially:
- Practitioners seeking an overview of income taxes.
- Accounting and tax professionals working with private enterprises or not-for-profit organizations.
- Individuals looking to strengthen their knowledge of ASPE presentation and disclosure requirements.
Learning Objectives
By the end of this course, participants should be able to:
- Describe ASPE disclosure requirements for income taxes.
- Identify and explain recent updates to ASPE and their impact on financial reporting.
- Apply ASPE income tax concepts using examples that illustrate accounting presentation and disclosure considerations.
Content
Topics include:
- Core ASPE income tax concepts, such as requirements related to recognition and measurement of future taxes, refundable taxes and investment tax credits.
- Key disclosure areas for income taxes, including refundable taxes and investment tax credits.
- Illustrative examples, exercises, and sample disclosures that reinforce participants’ understanding of the practical application of ASPE – Income Taxes.
Course Content Created: September 2026
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.Presenter
Patricia Dahm, CPA, CAAbout This Product
On-Demand Courses by CPA PRO are either video recordings from live seminars, or video recordings produced specifically for the on-demand audience. Slides and any corresponding handout materials are included where available.These titles are eligible for Verifiable CPD Hours – in order to claim these hours as verifiable, you will be required to successfully complete a short quiz. You will be able to print or save your electronic certificate of completion.
Note that some courses comprise both formal instruction and self-directed exercises. In such cases, participants must complete both components to claim full CPD hours, or must reduce their reported CPD hours accordingly.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
After completing your purchase, go to mylms.bccpa.ca. Log in using your CPABC Online Services credentials. Click Go to Your Courses and Materials to access your Learning Center. Select your course title to begin.
Course Dates & Registration
- 1.5
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 2
- Credits
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.
ASPE - Overview of Income Taxes (On-Demand - CPA PRO)
- 1.5
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 2
- Credits
Overview
This course provides a review of Section 3465, with emphasis on understanding both future tax and current tax payable methods. The course supports a deeper understanding of how income tax requirements apply in practice and strengthens participants’ ability to interpret and apply the standard 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.
Access expires 180 days from purchase date |
Applicable for
Most accounting and tax professionals will acquire substantial gains from this course, especially:
- Practitioners seeking an overview of income taxes.
- Accounting and tax professionals working with private enterprises or not-for-profit organizations.
- Individuals looking to strengthen their knowledge of ASPE presentation and disclosure requirements.
Learning Objectives
By the end of this course, participants should be able to:
- Describe ASPE disclosure requirements for income taxes.
- Identify and explain recent updates to ASPE and their impact on financial reporting.
- Apply ASPE income tax concepts using examples that illustrate accounting presentation and disclosure considerations.
Content
Topics include:
- Core ASPE income tax concepts, such as requirements related to recognition and measurement of future taxes, refundable taxes and investment tax credits.
- Key disclosure areas for income taxes, including refundable taxes and investment tax credits.
- Illustrative examples, exercises, and sample disclosures that reinforce participants’ understanding of the practical application of ASPE – Income Taxes.
Course Content Created: September 2026
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.Presenter
Patricia Dahm, CPA, CAAbout This Product
On-Demand Courses by CPA PRO are either video recordings from live seminars, or video recordings produced specifically for the on-demand audience. Slides and any corresponding handout materials are included where available.These titles are eligible for Verifiable CPD Hours – in order to claim these hours as verifiable, you will be required to successfully complete a short quiz. You will be able to print or save your electronic certificate of completion.
Note that some courses comprise both formal instruction and self-directed exercises. In such cases, participants must complete both components to claim full CPD hours, or must reduce their reported CPD hours accordingly.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
After completing your purchase, go to mylms.bccpa.ca. Log in using your CPABC Online Services credentials. Click Go to Your Courses and Materials to access your Learning Center. Select your course title to begin.
Course Dates & Registration
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.