This course will explore key areas of recognition, measurement, presentation, and disclosure related to different types of investments, 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 of investments. 
• 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. 

By the end of this course, participants should be able to: 

• Describe ASPE requirements for commonly encountered investments. 
• Identify and explain recent updates to ASPE and their impact on financial reporting. 
• Apply ASPE concepts related to investments using examples that illustrate accounting treatments, presentation, and disclosure considerations. 

Topics include: 

• Core ASPE concepts such as identification of different types of investment and different accounting policies ASPE provides to account for them, measurement of investment in significantly influenced, jointly controlled and controlled entities. 
• Key disclosure areas in general for investments and specific to each type of investment, and for different types of business combinations. 
• Overview of foundational topics, including arm’s length and related party business combinations, and investment companies. 
• Illustrative examples, exercises, and sample disclosures that reinforce participants’ understanding of the practical application of ASPE related to investments. 
  
  

Course Content Created: September 2026

Presenter

About 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.