ASPE - Disclosure and Presentation (Live Webinar - Multi Segment)
Overview
|
This course has offering(s) that take place over multiple segments: |
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 Dates & Registration
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 - Disclosure and Presentation (Live Webinar - Multi Segment)
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 10
- Credits
Overview
|
This course has offering(s) that take place over multiple segments: |
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 Dates & Registration
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.