ASPE - Disclosure and Presentation (On-Demand - CPA PRO)
Overview
This course addresses the disclosure and presentation requirements of CPA Canada Handbook-Accounting, Part II – Accounting Standards for Private Enterprises (ASPE) in the preparation and review of financial statements for less complex enterprises. The course will include numerous examples and activities related to the preparation of the balance sheet, income statement, statement of changes in equity and the notes to the financial statements.
Access expires 180 days from purchase date |
Course Description
This course will review common presentation and disclosure requirements with a focus on those areas where there is judgment, complexity, or prior indications of difficulty. The course will address the issues by starting with a general review of the requirements of ASPE and address the standards that may address many elements, such as the disclosure related to financial instruments and related parties, before looking at specific financial statement elements. The course will address all topics using examples, illustrations and other resources. The examples will provide a valuable resource to help with the preparation and/or review of financial statements prepared in accordance with ASPE.
This course will provide an opportunity to practice the preparation and review of notes to the financial statements using activities.
Applicable for
Learning Objectives
- Identify the presentation and classification requirements of ASPE for the balance sheet, income statement, statement of changes in equity and statement of cash flows
- Prepare and/or review common note disclosures in accordance
Content
- An overall review of the disclosure and presentation requirements of ASPE.
- A review of the general principles and concepts for the preparation of useful financial statements, including disclosures applying professional judgement.
- A summary of the accounting policy choices included in ASPE that will impact the presentation and disclosure requirements.
- A review of the presentation requirements and related disclosures for specific elements for the
- Balance Sheet
- Income Statement
- Statement of Changes in Equity, including a discussion on ROMRS
- Statement of Cash Flows
- A review of other disclosures that may not arise from a financial statement element, such as subsequent events, going concern, contingencies, etc.
The course will address all requirements of ASPE but will focus on those presentation and disclosure issues that are likely to be common to many financial statements.
Course Content Created: September 2025
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
Jane M. Bowen, FCPA, FCAAbout 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
Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.
Course Dates & Registration
- 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 - Disclosure and Presentation (On-Demand - CPA PRO)
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 10
- Credits
Overview
This course addresses the disclosure and presentation requirements of CPA Canada Handbook-Accounting, Part II – Accounting Standards for Private Enterprises (ASPE) in the preparation and review of financial statements for less complex enterprises. The course will include numerous examples and activities related to the preparation of the balance sheet, income statement, statement of changes in equity and the notes to the financial statements.
Access expires 180 days from purchase date |
Course Description
This course will review common presentation and disclosure requirements with a focus on those areas where there is judgment, complexity, or prior indications of difficulty. The course will address the issues by starting with a general review of the requirements of ASPE and address the standards that may address many elements, such as the disclosure related to financial instruments and related parties, before looking at specific financial statement elements. The course will address all topics using examples, illustrations and other resources. The examples will provide a valuable resource to help with the preparation and/or review of financial statements prepared in accordance with ASPE.
This course will provide an opportunity to practice the preparation and review of notes to the financial statements using activities.
Applicable for
Learning Objectives
- Identify the presentation and classification requirements of ASPE for the balance sheet, income statement, statement of changes in equity and statement of cash flows
- Prepare and/or review common note disclosures in accordance
Content
- An overall review of the disclosure and presentation requirements of ASPE.
- A review of the general principles and concepts for the preparation of useful financial statements, including disclosures applying professional judgement.
- A summary of the accounting policy choices included in ASPE that will impact the presentation and disclosure requirements.
- A review of the presentation requirements and related disclosures for specific elements for the
- Balance Sheet
- Income Statement
- Statement of Changes in Equity, including a discussion on ROMRS
- Statement of Cash Flows
- A review of other disclosures that may not arise from a financial statement element, such as subsequent events, going concern, contingencies, etc.
The course will address all requirements of ASPE but will focus on those presentation and disclosure issues that are likely to be common to many financial statements.
Course Content Created: September 2025
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
Jane M. Bowen, FCPA, FCAAbout 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
Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.
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.