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Accounting & Assurance
ASPE - Disclosure and Presentation (Live Webinar - Multi Segment)
DELIVERY FORMAT
Online Virtual
SEMINAR TYPE
PD Seminar
You are currently viewing the description and registration page for the
Online Virtual
delivery format. To view and register for other available formats, click on your selection below.
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.
|
This course has offering(s) that take place over multiple segments:
|
Applicable for
- Preparers of financial statements under ASPE.
- Practitioners who provide services to private enterprises.
Learning Objectives
- 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
- 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 Dates & Registration
Oct 27 - 28, 2026
9:00AM - 12:30PM
Online Virtual
Patricia Dahm
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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.
Available
Nov 5 - 6, 2026
9:00AM - 12:30PM
Online Virtual
Martha Thomas
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MARTHA OKOT THOMAS, CPA, CPA, CIA's 25 year career in Accounting and Finance started as a student at Camosun College where she was quickly inspired to become a professional accountant. With experience in public practice, progressive financial positions in the provincial government of British Columbia as well as time in the investment industry, Martha now brings her experience and knowledge to Education. Martha currently teaches full time at Camosun College as well as providing facilitation for CPABC and the Province of BC.
MARTHA OKOT THOMAS, CPA, CPA, CIA's 25 year career in Accounting and Finance started as a student at Camosun College where she was quickly inspired to become a professional accountant. With experience in public practice, progressive financial positions in the provincial government of British Columbia as well as time in the investment industry, Martha now brings her experience and knowledge to Education. Martha currently teaches full time at Camosun College as well as providing facilitation for CPABC and the Province of BC.
Available
Feb 18 - 19, 2027
9:00AM - 12:30PM
Online Virtual
Martha Thomas
MARTHA OKOT THOMAS, CPA, CPA, CIA's 25 year career in Accounting and Finance started as a student at Camosun College where she was quickly inspired to become a professional accountant. With experience in public practice, progressive financial positions in the provincial government of British Columbia as well as time in the investment industry, Martha now brings her experience and knowledge to Education. Martha currently teaches full time at Camosun College as well as providing facilitation for CPABC and the Province of BC.
MARTHA OKOT THOMAS, CPA, CPA, CIA's 25 year career in Accounting and Finance started as a student at Camosun College where she was quickly inspired to become a professional accountant. With experience in public practice, progressive financial positions in the provincial government of British Columbia as well as time in the investment industry, Martha now brings her experience and knowledge to Education. Martha currently teaches full time at Camosun College as well as providing facilitation for CPABC and the Province of BC.
Available
Jun 16 - 17, 2026
9:00AM - 12:30PM
Online Virtual
Martha Thomas
MARTHA OKOT THOMAS, CPA, CPA, CIA's 25 year career in Accounting and Finance started as a student at Camosun College where she was quickly inspired to become a professional accountant. With experience in public practice, progressive financial positions in the provincial government of British Columbia as well as time in the investment industry, Martha now brings her experience and knowledge to Education. Martha currently teaches full time at Camosun College as well as providing facilitation for CPABC and the Province of BC.
MARTHA OKOT THOMAS, CPA, CPA, CIA's 25 year career in Accounting and Finance started as a student at Camosun College where she was quickly inspired to become a professional accountant. With experience in public practice, progressive financial positions in the provincial government of British Columbia as well as time in the investment industry, Martha now brings her experience and knowledge to Education. Martha currently teaches full time at Camosun College as well as providing facilitation for CPABC and the Province of BC.
Past
Dec 17 - 18, 2025
12:00PM - 3:30PM
Online Virtual
Patricia Dahm
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.
Past
Dec 17 - 18, 2025
9:00AM - 12:30PM
Online Virtual
Martha Thomas
MARTHA OKOT THOMAS, CPA, CPA, CIA's 25 year career in Accounting and Finance started as a student at Camosun College where she was quickly inspired to become a professional accountant. With experience in public practice, progressive financial positions in the provincial government of British Columbia as well as time in the investment industry, Martha now brings her experience and knowledge to Education. Martha currently teaches full time at Camosun College as well as providing facilitation for CPABC and the Province of BC.
MARTHA OKOT THOMAS, CPA, CPA, CIA's 25 year career in Accounting and Finance started as a student at Camosun College where she was quickly inspired to become a professional accountant. With experience in public practice, progressive financial positions in the provincial government of British Columbia as well as time in the investment industry, Martha now brings her experience and knowledge to Education. Martha currently teaches full time at Camosun College as well as providing facilitation for CPABC and the Province of BC.
Past
Nov 3 - 4, 2025
12:00PM - 3:30PM
Online Virtual
Patricia Dahm
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.
Past
Jul 17, 2025
9:00AM - 5:00PM
Online Virtual
Martha Thomas
MARTHA OKOT THOMAS, CPA, CPA, CIA's 25 year career in Accounting and Finance started as a student at Camosun College where she was quickly inspired to become a professional accountant. With experience in public practice, progressive financial positions in the provincial government of British Columbia as well as time in the investment industry, Martha now brings her experience and knowledge to Education. Martha currently teaches full time at Camosun College as well as providing facilitation for CPABC and the Province of BC.
MARTHA OKOT THOMAS, CPA, CPA, CIA's 25 year career in Accounting and Finance started as a student at Camosun College where she was quickly inspired to become a professional accountant. With experience in public practice, progressive financial positions in the provincial government of British Columbia as well as time in the investment industry, Martha now brings her experience and knowledge to Education. Martha currently teaches full time at Camosun College as well as providing facilitation for CPABC and the Province of BC.
Past
Feb 19, 2025
8:30AM - 4:30PM
Online Virtual
Patricia Dahm
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.
Past
Nov 5, 2024
9:00AM - 5:00PM
Online Virtual
Martha Thomas
MARTHA OKOT THOMAS, CPA, CPA, CIA's 25 year career in Accounting and Finance started as a student at Camosun College where she was quickly inspired to become a professional accountant. With experience in public practice, progressive financial positions in the provincial government of British Columbia as well as time in the investment industry, Martha now brings her experience and knowledge to Education. Martha currently teaches full time at Camosun College as well as providing facilitation for CPABC and the Province of BC.
MARTHA OKOT THOMAS, CPA, CPA, CIA's 25 year career in Accounting and Finance started as a student at Camosun College where she was quickly inspired to become a professional accountant. With experience in public practice, progressive financial positions in the provincial government of British Columbia as well as time in the investment industry, Martha now brings her experience and knowledge to Education. Martha currently teaches full time at Camosun College as well as providing facilitation for CPABC and the Province of BC.
Past
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.
Level up with CPA PRO. Designed by the CPA profession for CPAs, these courses help you adapt to industry changes and advance your career with the latest industry content delivered in a way that works
Course Details
Cost
$425
Members
$475
Non-Members
Eligible Hours
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
Passport
- 10
- Credits
Interested in similar content?
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.
Accounting & Assurance
ASPE - Disclosure and Presentation (Live Webinar - Multi Segment)
DELIVERY FORMAT
Online Virtual
SEMINAR TYPE
PD Seminar
You are currently viewing the description and registration page for the
Online Virtual
delivery format. To view and register for other available formats, click on your selection below.
Course Details
Cost
$425
Members
$475
Non-Members
Eligible Hours
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
Passport
- 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.
|
This course has offering(s) that take place over multiple segments:
|
Applicable for
- Preparers of financial statements under ASPE.
- Practitioners who provide services to private enterprises.
Learning Objectives
- 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
- 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 Dates & Registration
Oct 27 - 28, 2026
9:00AM - 12:30PM
Online Virtual
Patricia Dahm
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.
Available
Nov 5 - 6, 2026
9:00AM - 12:30PM
Online Virtual
Martha Thomas
MARTHA OKOT THOMAS, CPA, CPA, CIA's 25 year career in Accounting and Finance started as a student at Camosun College where she was quickly inspired to become a professional accountant. With experience in public practice, progressive financial positions in the provincial government of British Columbia as well as time in the investment industry, Martha now brings her experience and knowledge to Education. Martha currently teaches full time at Camosun College as well as providing facilitation for CPABC and the Province of BC.
MARTHA OKOT THOMAS, CPA, CPA, CIA's 25 year career in Accounting and Finance started as a student at Camosun College where she was quickly inspired to become a professional accountant. With experience in public practice, progressive financial positions in the provincial government of British Columbia as well as time in the investment industry, Martha now brings her experience and knowledge to Education. Martha currently teaches full time at Camosun College as well as providing facilitation for CPABC and the Province of BC.
Available
Feb 18 - 19, 2027
9:00AM - 12:30PM
Online Virtual
Martha Thomas
MARTHA OKOT THOMAS, CPA, CPA, CIA's 25 year career in Accounting and Finance started as a student at Camosun College where she was quickly inspired to become a professional accountant. With experience in public practice, progressive financial positions in the provincial government of British Columbia as well as time in the investment industry, Martha now brings her experience and knowledge to Education. Martha currently teaches full time at Camosun College as well as providing facilitation for CPABC and the Province of BC.
MARTHA OKOT THOMAS, CPA, CPA, CIA's 25 year career in Accounting and Finance started as a student at Camosun College where she was quickly inspired to become a professional accountant. With experience in public practice, progressive financial positions in the provincial government of British Columbia as well as time in the investment industry, Martha now brings her experience and knowledge to Education. Martha currently teaches full time at Camosun College as well as providing facilitation for CPABC and the Province of BC.
Available
Jun 16 - 17, 2026
9:00AM - 12:30PM
Online Virtual
Martha Thomas
MARTHA OKOT THOMAS, CPA, CPA, CIA's 25 year career in Accounting and Finance started as a student at Camosun College where she was quickly inspired to become a professional accountant. With experience in public practice, progressive financial positions in the provincial government of British Columbia as well as time in the investment industry, Martha now brings her experience and knowledge to Education. Martha currently teaches full time at Camosun College as well as providing facilitation for CPABC and the Province of BC.
MARTHA OKOT THOMAS, CPA, CPA, CIA's 25 year career in Accounting and Finance started as a student at Camosun College where she was quickly inspired to become a professional accountant. With experience in public practice, progressive financial positions in the provincial government of British Columbia as well as time in the investment industry, Martha now brings her experience and knowledge to Education. Martha currently teaches full time at Camosun College as well as providing facilitation for CPABC and the Province of BC.
Past
Dec 17 - 18, 2025
12:00PM - 3:30PM
Online Virtual
Patricia Dahm
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.
Past
Dec 17 - 18, 2025
9:00AM - 12:30PM
Online Virtual
Martha Thomas
MARTHA OKOT THOMAS, CPA, CPA, CIA's 25 year career in Accounting and Finance started as a student at Camosun College where she was quickly inspired to become a professional accountant. With experience in public practice, progressive financial positions in the provincial government of British Columbia as well as time in the investment industry, Martha now brings her experience and knowledge to Education. Martha currently teaches full time at Camosun College as well as providing facilitation for CPABC and the Province of BC.
MARTHA OKOT THOMAS, CPA, CPA, CIA's 25 year career in Accounting and Finance started as a student at Camosun College where she was quickly inspired to become a professional accountant. With experience in public practice, progressive financial positions in the provincial government of British Columbia as well as time in the investment industry, Martha now brings her experience and knowledge to Education. Martha currently teaches full time at Camosun College as well as providing facilitation for CPABC and the Province of BC.
Past
Nov 3 - 4, 2025
12:00PM - 3:30PM
Online Virtual
Patricia Dahm
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.
Past
Jul 17, 2025
9:00AM - 5:00PM
Online Virtual
Martha Thomas
MARTHA OKOT THOMAS, CPA, CPA, CIA's 25 year career in Accounting and Finance started as a student at Camosun College where she was quickly inspired to become a professional accountant. With experience in public practice, progressive financial positions in the provincial government of British Columbia as well as time in the investment industry, Martha now brings her experience and knowledge to Education. Martha currently teaches full time at Camosun College as well as providing facilitation for CPABC and the Province of BC.
MARTHA OKOT THOMAS, CPA, CPA, CIA's 25 year career in Accounting and Finance started as a student at Camosun College where she was quickly inspired to become a professional accountant. With experience in public practice, progressive financial positions in the provincial government of British Columbia as well as time in the investment industry, Martha now brings her experience and knowledge to Education. Martha currently teaches full time at Camosun College as well as providing facilitation for CPABC and the Province of BC.
Past
Feb 19, 2025
8:30AM - 4:30PM
Online Virtual
Patricia Dahm
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.
Past
Nov 5, 2024
9:00AM - 5:00PM
Online Virtual
Martha Thomas
MARTHA OKOT THOMAS, CPA, CPA, CIA's 25 year career in Accounting and Finance started as a student at Camosun College where she was quickly inspired to become a professional accountant. With experience in public practice, progressive financial positions in the provincial government of British Columbia as well as time in the investment industry, Martha now brings her experience and knowledge to Education. Martha currently teaches full time at Camosun College as well as providing facilitation for CPABC and the Province of BC.
MARTHA OKOT THOMAS, CPA, CPA, CIA's 25 year career in Accounting and Finance started as a student at Camosun College where she was quickly inspired to become a professional accountant. With experience in public practice, progressive financial positions in the provincial government of British Columbia as well as time in the investment industry, Martha now brings her experience and knowledge to Education. Martha currently teaches full time at Camosun College as well as providing facilitation for CPABC and the Province of BC.
Past
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.
Interested in similar content?
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.
Level up with CPA PRO. Designed by the CPA profession for CPAs, these courses help you adapt to industry changes and advance your career with the latest industry content delivered in a way that works