ASPE - Disclosure and Presentation (On-Demand - CPA PRO)
Overview
This course reviews the presentation and disclosure requirements under ASPE, emphasizing how professional judgment supports the development of clear, useful, and compliant financial statements. Participants will explore common areas of complexity through examples and practical activities that enhance the efficiency and consistency of ASPE-based financial statement preparation and review.
Access expires 180 days from purchase date |
Applicable for
- Preparers of financial statements under ASPE.
- Practitioners who provide services to private enterprises.
Learning Objectives
By the end of this course, participants should be able to:
- Identify ASPE presentation and classification requirements for the balance sheet, income statement, statement of changes in equity, and statement of cash flows.
- Prepare or review common note disclosures in accordance with ASPE.
- Apply professional judgment to determine appropriate disclosures based on the nature and circumstances of the entity.
- Recognize areas within ASPE that commonly require additional care or interpretation, such as financial instruments and related party transactions.
Content
Topics include:
- Overview of ASPE disclosure and presentation requirements.
- Principles for developing useful, understandable, and compliant financial statements.
- Key ASPE accounting policy choices that influence presentation and disclosure.
- Presentation and disclosure considerations and examples for major financial statement elements.
- Disclosures on other specific matters such as subsequent events, contingencies, going concern, ROMRs, and related party information including combinations under common control.
- Practical examples and activities to reinforce application of ASPE requirements.
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 While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur.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
Jane M. Bowen, FPCA, 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
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
- 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 reviews the presentation and disclosure requirements under ASPE, emphasizing how professional judgment supports the development of clear, useful, and compliant financial statements. Participants will explore common areas of complexity through examples and practical activities that enhance the efficiency and consistency of ASPE-based financial statement preparation and review.
Access expires 180 days from purchase date |
Applicable for
- Preparers of financial statements under ASPE.
- Practitioners who provide services to private enterprises.
Learning Objectives
By the end of this course, participants should be able to:
- Identify ASPE presentation and classification requirements for the balance sheet, income statement, statement of changes in equity, and statement of cash flows.
- Prepare or review common note disclosures in accordance with ASPE.
- Apply professional judgment to determine appropriate disclosures based on the nature and circumstances of the entity.
- Recognize areas within ASPE that commonly require additional care or interpretation, such as financial instruments and related party transactions.
Content
Topics include:
- Overview of ASPE disclosure and presentation requirements.
- Principles for developing useful, understandable, and compliant financial statements.
- Key ASPE accounting policy choices that influence presentation and disclosure.
- Presentation and disclosure considerations and examples for major financial statement elements.
- Disclosures on other specific matters such as subsequent events, contingencies, going concern, ROMRs, and related party information including combinations under common control.
- Practical examples and activities to reinforce application of ASPE requirements.
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
Jane M. Bowen, FPCA, 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
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.