ASPE - Agriculture (On-Demand - CPA PRO)
Former Title: ASPE - Agriculture (3041) New Standard
Overview
This course provides an in-depth overview of the ASPE agriculture standard, with a focus on the recognition and measurement of agricultural inventories and productive biological assets. Participants will examine available accounting policy choices and assess how these decisions affect financial reporting and disclosures for agricultural production activities.
Access expires 180 days from purchase date |
Applicable for
- Practitioners dealing with private enterprise agricultural producers
- Financial professionals involved with agricultural operations reporting under ASPE.
- Practitioners and financial professionals seeking a deeper understanding of the application of the agriculture standard.
Learning Objectives
By the end of this course, participants should be able to:
- Explain the scope and purpose of the agriculture standard.
- Identify the accounting policy choices for agricultural inventories and evaluate the considerations involved in selecting an appropriate approach.
- Apply recognition and measurement requirements for productive biological assets, including impairment and changes in use.
- Comply with presentation and disclosure requirements for agricultural inventories and productive biological assets.
Content
Topics include:
- Measurement approaches for agricultural inventories, including cost and net realizable value models.
- Recognition, amortization, impairment, and change-in-use considerations for productive biological assets.
- Presentation and disclosure requirements for agricultural inventories and biological assets.
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 While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur.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
- 3
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 5
- 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 - Agriculture (On-Demand - CPA PRO)
Former Title: ASPE - Agriculture (3041) New Standard
- 3
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 5
- Credits
Overview
This course provides an in-depth overview of the ASPE agriculture standard, with a focus on the recognition and measurement of agricultural inventories and productive biological assets. Participants will examine available accounting policy choices and assess how these decisions affect financial reporting and disclosures for agricultural production activities.
Access expires 180 days from purchase date |
Applicable for
- Practitioners dealing with private enterprise agricultural producers
- Financial professionals involved with agricultural operations reporting under ASPE.
- Practitioners and financial professionals seeking a deeper understanding of the application of the agriculture standard.
Learning Objectives
By the end of this course, participants should be able to:
- Explain the scope and purpose of the agriculture standard.
- Identify the accounting policy choices for agricultural inventories and evaluate the considerations involved in selecting an appropriate approach.
- Apply recognition and measurement requirements for productive biological assets, including impairment and changes in use.
- Comply with presentation and disclosure requirements for agricultural inventories and productive biological assets.
Content
Topics include:
- Measurement approaches for agricultural inventories, including cost and net realizable value models.
- Recognition, amortization, impairment, and change-in-use considerations for productive biological assets.
- Presentation and disclosure requirements for agricultural inventories and biological assets.
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.