ASNFPO - Review of the Standards (Live Webinar - Multi Segment)
Overview
Participants will review the application of accounting standards, with an emphasis on areas where choice exists, that are found in Part III of the CPA Canada Handbook. These standards were drafted with the underlying premise that where transactions and circumstances are the same, there should be no difference in accounting from for-profit entities. As a result, participants will also review and analyze relevant sections of Part II of the CPA Canada Handbook, Accounting Standards for Private Enterprises (ASPE). Participants will learn what choices are available when setting policies, the impacts on disclosure, and participate in activities and exercises to strengthen the knowledge gains throughout this course.
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This course has offering(s) that take place over multiple segments: |
Course Description
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 Dates & Registration
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ROBIN DIEHL, CPA, CA, CBV is a business valuator and a business analyst. Robin has vast experience presenting internal and external courses, including courses for undergraduates, professional designations and private firms. She has helped author various accounting courses and composed professional examination questions. Her areas of focus include financial accounting, financial reporting and assurance topics. ROBIN DIEHL, CPA, CA, CBV is a business valuator and a business analyst. Robin has vast experience presenting internal and external courses, including courses for undergraduates, professional designations and private firms. She has helped author various accounting courses and composed professional examination questions. Her areas of focus include financial accounting, financial reporting and assurance topics. ROBIN DIEHL, CPA, CA, CBV is a business valuator and a business analyst. Robin has vast experience presenting internal and external courses, including courses for undergraduates, professional designations and private firms. She has helped author various accounting courses and composed professional examination questions. Her areas of focus include financial accounting, financial reporting and assurance topics. ROBIN DIEHL, CPA, CA, CBV is a business valuator and a business analyst. Robin has vast experience presenting internal and external courses, including courses for undergraduates, professional designations and private firms. She has helped author various accounting courses and composed professional examination questions. Her areas of focus include financial accounting, financial reporting and assurance topics.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.
ASNFPO - Review of the Standards (Live Webinar - Multi Segment)
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 10
- Credits
Overview
Participants will review the application of accounting standards, with an emphasis on areas where choice exists, that are found in Part III of the CPA Canada Handbook. These standards were drafted with the underlying premise that where transactions and circumstances are the same, there should be no difference in accounting from for-profit entities. As a result, participants will also review and analyze relevant sections of Part II of the CPA Canada Handbook, Accounting Standards for Private Enterprises (ASPE). Participants will learn what choices are available when setting policies, the impacts on disclosure, and participate in activities and exercises to strengthen the knowledge gains throughout this course.
|
This course has offering(s) that take place over multiple segments: |
Course Description
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 Dates & Registration
ROBIN DIEHL, CPA, CA, CBV is a business valuator and a business analyst. Robin has vast experience presenting internal and external courses, including courses for undergraduates, professional designations and private firms. She has helped author various accounting courses and composed professional examination questions. Her areas of focus include financial accounting, financial reporting and assurance topics. ROBIN DIEHL, CPA, CA, CBV is a business valuator and a business analyst. Robin has vast experience presenting internal and external courses, including courses for undergraduates, professional designations and private firms. She has helped author various accounting courses and composed professional examination questions. Her areas of focus include financial accounting, financial reporting and assurance topics. ROBIN DIEHL, CPA, CA, CBV is a business valuator and a business analyst. Robin has vast experience presenting internal and external courses, including courses for undergraduates, professional designations and private firms. She has helped author various accounting courses and composed professional examination questions. Her areas of focus include financial accounting, financial reporting and assurance topics. ROBIN DIEHL, CPA, CA, CBV is a business valuator and a business analyst. Robin has vast experience presenting internal and external courses, including courses for undergraduates, professional designations and private firms. She has helped author various accounting courses and composed professional examination questions. Her areas of focus include financial accounting, financial reporting and assurance topics.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.