ASPE - Revenue Recognition (On-Demand - CPA PRO)
Overview
This course addresses challenges faced by preparers of ASPE financial statements and practitioners with respect to the recognition, measurement, presentation, and disclosure of revenue transactions under ASPE.
Access expires 180 days from purchase date |
Course Description
Applicable for
Learning Objectives
- Evaluate what the revenue arrangement (units of account) is and whether the arrangement should be combined and include multiple elements
- Determine how revenue should be recognized
- Measure the allocation of revenue to multiple-element arrangements
- Evaluate whether revenue can be recognized without delivery (i.e., bill and hold arrangements)
- Draft appropriate note disclosures to address revenue recognition
Content
- Identifying units of account for a sales arrangement and combining sales arrangements
- Multiple element arrangements
- Percentage of completion vs. Completed contract, specifically in the construction industry
- Upfront non-refundable fees, including a discussion on the basis of conclusion for why the treatment of these fees were approved by the Accounting Standard Board
- Bill and hold arrangements
- Presenting of revenue as either gross vs. net
- Disclosure requirements
Course Content Created: August 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 While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur.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
Patricia Dahm, CPA, CAAbout 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
Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.
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 - Revenue Recognition (On-Demand - CPA PRO)
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 10
- Credits
Overview
This course addresses challenges faced by preparers of ASPE financial statements and practitioners with respect to the recognition, measurement, presentation, and disclosure of revenue transactions under ASPE.
Access expires 180 days from purchase date |
Course Description
Applicable for
Learning Objectives
- Evaluate what the revenue arrangement (units of account) is and whether the arrangement should be combined and include multiple elements
- Determine how revenue should be recognized
- Measure the allocation of revenue to multiple-element arrangements
- Evaluate whether revenue can be recognized without delivery (i.e., bill and hold arrangements)
- Draft appropriate note disclosures to address revenue recognition
Content
- Identifying units of account for a sales arrangement and combining sales arrangements
- Multiple element arrangements
- Percentage of completion vs. Completed contract, specifically in the construction industry
- Upfront non-refundable fees, including a discussion on the basis of conclusion for why the treatment of these fees were approved by the Accounting Standard Board
- Bill and hold arrangements
- Presenting of revenue as either gross vs. net
- Disclosure requirements
Course Content Created: August 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
Patricia Dahm, CPA, CAAbout 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
Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.
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.