ASNFPO - Review of the Standards (On-Demand - CPA PRO)
Overview
Participants will review the application of key accounting standards in Part III of the CPA Canada Handbook, with emphasis on areas where policy choices exist and where ASNFPO interacts with ASPE. Participants will learn how policy decisions affect recognition, measurement, and disclosure through examples and exercises that reinforce practical application.
Access expires 180 days from purchase date |
Applicable for
- Professionals at all levels involved in preparing NFPO financial statements.
- Practitioners who review or audit NFPO financial statements.
- Professionals working in larger NFPOs who require deeper technical knowledge.
- CPAs seeking to understand policy choices and disclosure requirements in NFPOs.
- Individuals supporting governance or oversight roles within NFPOs.
Learning Objectives
By the end of this course, participants should be able to:
- Identify and analyze accounting issues specific to not-for-profit organizations.
- Identify and explain where policy choices exist and understand their implications for the organization.
- Determine significant issues requiring disclosure.
- Determine which handbook section and standard apply in a variety of circumstances.
- Interpret facts and scenarios to determine the appropriate accounting treatment.
Content
- Determining the appropriate accounting framework for an NFPO.
- Financial statement concepts and application considerations.
- Contributions—revenue recognition and receivable treatment.
- Inventories and employee future benefits.
- Financial instruments and long-lived assets.
- Reporting controlled and related entities.
- Allocated expenses.
- Ongoing projects and the potential impact of upcoming changes.
Course Content Created: October 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 While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur.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, 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. Where available, accompanying materials such as handouts or course notes are included.On-demand courses are eligible for verifiable CPD hours upon successful completion, and a certificate will be made available for download for your records.
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.
ASNFPO - Review of the Standards (On-Demand - CPA PRO)
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 10
- Credits
Overview
Participants will review the application of key accounting standards in Part III of the CPA Canada Handbook, with emphasis on areas where policy choices exist and where ASNFPO interacts with ASPE. Participants will learn how policy decisions affect recognition, measurement, and disclosure through examples and exercises that reinforce practical application.
Access expires 180 days from purchase date |
Applicable for
- Professionals at all levels involved in preparing NFPO financial statements.
- Practitioners who review or audit NFPO financial statements.
- Professionals working in larger NFPOs who require deeper technical knowledge.
- CPAs seeking to understand policy choices and disclosure requirements in NFPOs.
- Individuals supporting governance or oversight roles within NFPOs.
Learning Objectives
By the end of this course, participants should be able to:
- Identify and analyze accounting issues specific to not-for-profit organizations.
- Identify and explain where policy choices exist and understand their implications for the organization.
- Determine significant issues requiring disclosure.
- Determine which handbook section and standard apply in a variety of circumstances.
- Interpret facts and scenarios to determine the appropriate accounting treatment.
Content
- Determining the appropriate accounting framework for an NFPO.
- Financial statement concepts and application considerations.
- Contributions—revenue recognition and receivable treatment.
- Inventories and employee future benefits.
- Financial instruments and long-lived assets.
- Reporting controlled and related entities.
- Allocated expenses.
- Ongoing projects and the potential impact of upcoming changes.
Course Content Created: October 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, 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. Where available, accompanying materials such as handouts or course notes are included.On-demand courses are eligible for verifiable CPD hours upon successful completion, and a certificate will be made available for download for your records.
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.