ASNFPO - Disclosure and Presentation (On-Demand - CPA PRO)
Overview
This seminar will provide a broad review of financial statement presentation and note disclosure requirements under Part III- Accounting Standards for Not-for-Profit Organizations (ASNFPO) and relevant disclosures from Part II - Accounting Standards for Private Enterprises (ASPE). Participants will review a number of examples of disclosures and engage in activities to identify issues and improve disclosures. Different presentation methods (restricted fund vs. deferral method) and the impact on presentation will also be discussed.
Access expires 180 days from purchase date |
Course Description
Applicable for
Learning Objectives
- Identify and analyze accounting issues specific to NPOs and determine the appropriate disclosures required
- Identify where policy choice exists and determine the appropriate level of disclosure required to communicate those choices to the user of the financial statements
- Interpret facts and scenarios to determine the appropriate presentation and disclosure
Content
- concepts that drive the presentation and disclosure requirements
- statement of operations presentation and related disclosures
- statement of financial position presentation and related disclosures, e.g. financial instruments
- statement of changes in net assets
- statement of cash flow presentation and related disclosures
- choosing a presentation methodology and understanding the different methods for accounting for contributions
- review of sample financial statements using real world examples
- disclosure of significant accounting policies
- financial instruments
- inventories
- controlled and related entities
- tangible and intangible capital assets and collections held by a not-for-profit organization
- employee future benefits
- other revenues and contributions
- allocated expenses and interfund transfers
- related party transactions
- ongoing projects and potential impact of 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 While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur.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
Jules Hawkins, 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.
ASNFPO - Disclosure and Presentation (On-Demand - CPA PRO)
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 10
- Credits
Overview
This seminar will provide a broad review of financial statement presentation and note disclosure requirements under Part III- Accounting Standards for Not-for-Profit Organizations (ASNFPO) and relevant disclosures from Part II - Accounting Standards for Private Enterprises (ASPE). Participants will review a number of examples of disclosures and engage in activities to identify issues and improve disclosures. Different presentation methods (restricted fund vs. deferral method) and the impact on presentation will also be discussed.
Access expires 180 days from purchase date |
Course Description
Applicable for
Learning Objectives
- Identify and analyze accounting issues specific to NPOs and determine the appropriate disclosures required
- Identify where policy choice exists and determine the appropriate level of disclosure required to communicate those choices to the user of the financial statements
- Interpret facts and scenarios to determine the appropriate presentation and disclosure
Content
- concepts that drive the presentation and disclosure requirements
- statement of operations presentation and related disclosures
- statement of financial position presentation and related disclosures, e.g. financial instruments
- statement of changes in net assets
- statement of cash flow presentation and related disclosures
- choosing a presentation methodology and understanding the different methods for accounting for contributions
- review of sample financial statements using real world examples
- disclosure of significant accounting policies
- financial instruments
- inventories
- controlled and related entities
- tangible and intangible capital assets and collections held by a not-for-profit organization
- employee future benefits
- other revenues and contributions
- allocated expenses and interfund transfers
- related party transactions
- ongoing projects and potential impact of 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
Jules Hawkins, 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.