ASPE - Real Estate Industry (Live Webinar - Multi Segment)
Overview
Participants will examine ASPE requirements most relevant to real estate entities, using practical examples to navigate development costs, revenue recognition, financing structures, impairment, and disclosure considerations. Participants will learn how these choices affect financial statements for developers and owners of income-producing properties.
|
This course has offering(s) that take place over multiple segments:
|
Applicable for
- Professionals involved in preparing financial statements for private real estate companies.
- Practitioners who serve private clients in the real estate industry.
- Finance leaders and controllers overseeing real estate development or income-producing properties.
Learning Objectives
- Recognize accounting policy choices available to real estate entities and explain their financial reporting implications.
- Identify which costs to capitalize for land, development, and construction activities.
- Apply revenue recognition principles for properties held for sale and for rental income from income producing properties.
- Prepare note disclosures that communicate key financial information for real estate entities in a clear and compliant manner.
Content
- Land inventory and construction cost accumulation, including carrying, interest, and financing costs.
- Revenue recognition for property sales, long-term arrangements, and rental income.
- Holdbacks, contract modifications, and determining cost of sales.
- Accounting for income-producing properties: leasing costs, redevelopment, amortization, impairment, and disclosures.
- Joint arrangements: contributions, accounting methods, and required disclosures.
Course Dates & Registration
.webp?language=en-CA)
PATRICIA DAHM, CPA, has been a CPA since 1985. She has a diverse background in public practice that included being a practice reviewer and Associate Partner with Deloitte. Presently, she has a small practice where she provides consulting services to various public accounting firms regarding practice management, monitoring, and technical assistance for assurance, quality management implementation, ASPE, ASNFPO and IFRS issues. Patricia also has a passion for sharing her experiences with those wanting to enter the profession and has taught various fourth-level accounting and assurance degree courses at SAIT. PATRICIA DAHM, CPA, has been a CPA since 1985. She has a diverse background in public practice that included being a practice reviewer and Associate Partner with Deloitte. Presently, she has a small practice where she provides consulting services to various public accounting firms regarding practice management, monitoring, and technical assistance for assurance, quality management implementation, ASPE, ASNFPO and IFRS issues. Patricia also has a passion for sharing her experiences with those wanting to enter the profession and has taught various fourth-level accounting and assurance degree courses at SAIT. PATRICIA DAHM, CPA, has been a CPA since 1985. She has a diverse background in public practice that included being a practice reviewer and Associate Partner with Deloitte. Presently, she has a small practice where she provides consulting services to various public accounting firms regarding practice management, monitoring, and technical assistance for assurance, quality management implementation, ASPE, ASNFPO and IFRS issues. Patricia also has a passion for sharing her experiences with those wanting to enter the profession and has taught various fourth-level accounting and assurance degree courses at SAIT.Improving Your Virtual Learning Experience
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.
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 10
- 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 - Real Estate Industry (Live Webinar - Multi Segment)
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 10
- Credits
Overview
Participants will examine ASPE requirements most relevant to real estate entities, using practical examples to navigate development costs, revenue recognition, financing structures, impairment, and disclosure considerations. Participants will learn how these choices affect financial statements for developers and owners of income-producing properties.
|
This course has offering(s) that take place over multiple segments:
|
Applicable for
- Professionals involved in preparing financial statements for private real estate companies.
- Practitioners who serve private clients in the real estate industry.
- Finance leaders and controllers overseeing real estate development or income-producing properties.
Learning Objectives
- Recognize accounting policy choices available to real estate entities and explain their financial reporting implications.
- Identify which costs to capitalize for land, development, and construction activities.
- Apply revenue recognition principles for properties held for sale and for rental income from income producing properties.
- Prepare note disclosures that communicate key financial information for real estate entities in a clear and compliant manner.
Content
- Land inventory and construction cost accumulation, including carrying, interest, and financing costs.
- Revenue recognition for property sales, long-term arrangements, and rental income.
- Holdbacks, contract modifications, and determining cost of sales.
- Accounting for income-producing properties: leasing costs, redevelopment, amortization, impairment, and disclosures.
- Joint arrangements: contributions, accounting methods, and required disclosures.
Course Dates & Registration
PATRICIA DAHM, CPA, has been a CPA since 1985. She has a diverse background in public practice that included being a practice reviewer and Associate Partner with Deloitte. Presently, she has a small practice where she provides consulting services to various public accounting firms regarding practice management, monitoring, and technical assistance for assurance, quality management implementation, ASPE, ASNFPO and IFRS issues. Patricia also has a passion for sharing her experiences with those wanting to enter the profession and has taught various fourth-level accounting and assurance degree courses at SAIT. PATRICIA DAHM, CPA, has been a CPA since 1985. She has a diverse background in public practice that included being a practice reviewer and Associate Partner with Deloitte. Presently, she has a small practice where she provides consulting services to various public accounting firms regarding practice management, monitoring, and technical assistance for assurance, quality management implementation, ASPE, ASNFPO and IFRS issues. Patricia also has a passion for sharing her experiences with those wanting to enter the profession and has taught various fourth-level accounting and assurance degree courses at SAIT. PATRICIA DAHM, CPA, has been a CPA since 1985. She has a diverse background in public practice that included being a practice reviewer and Associate Partner with Deloitte. Presently, she has a small practice where she provides consulting services to various public accounting firms regarding practice management, monitoring, and technical assistance for assurance, quality management implementation, ASPE, ASNFPO and IFRS issues. Patricia also has a passion for sharing her experiences with those wanting to enter the profession and has taught various fourth-level accounting and assurance degree courses at SAIT.Improving Your Virtual Learning Experience
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.
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.