ASPE - Review of the Standards (On-Demand - CPA PRO)
Overview
This two-day course reviews the standards in Part II – Accounting Standards for Private Enterprises (ASPE). It identifies and outlines commonly seen topics, including the accounting policy choices available to management for applying ASPE.
Access expires 180 days from purchase date |
Course Description
The delivery of material takes an authentic, real-life approach in providing examples and exercises that pertain to newer or more common concepts of accounting used by private enterprises. This course covers ASPE standards that have been changed and have implementation dates in the near future. Finally, this course aims to provide participants with a solid introduction and understanding of ASPE.
Applicable for
Most accounting and tax professionals will acquire substantial gains from this course, especially
- practitioners seeking a robust and complete review of ASPE
- accounting and tax professionals working with not-for-profit organizations
- individuals involved in the not-for-profit sector seeking knowledge of ASPE measurement, recognition, presentation, and disclosure requirements
Learning Objectives
- Describe the ASPE standards in particular areas that are seen commonly in practice
- Describe recent updates to the standards
- Apply the standards by gaining knowledge through the course’s examples of accounting treatments and financial statement presentation and disclosure
Content
- accounting standards framework and general standards
- presentation of current assets and liabilities
- cash flow statement
- related party disclosure
- subsequent events
- contingencies and commitments
- economic dependence
- guarantees
- disposal of long-lived assets and Discontinued operations
- shareholder equity
- inventory
- financial instruments
- property, plant and equipment, goodwill and intangible assets
- impairment of long-lived assets and goodwill
- asset retirement obligations
- investments
- leases
- income taxes
- revenue recognition
- other less frequently used standards
- sample financial statements
- note disclosure examples
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 While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur.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.Presenters
Patricia Dahm, CPA, CAKim Varey, CPA, CA
About 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
- 14
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 20
- 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 - Review of the Standards (On-Demand - CPA PRO)
- 14
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 20
- Credits
Overview
This two-day course reviews the standards in Part II – Accounting Standards for Private Enterprises (ASPE). It identifies and outlines commonly seen topics, including the accounting policy choices available to management for applying ASPE.
Access expires 180 days from purchase date |
Course Description
The delivery of material takes an authentic, real-life approach in providing examples and exercises that pertain to newer or more common concepts of accounting used by private enterprises. This course covers ASPE standards that have been changed and have implementation dates in the near future. Finally, this course aims to provide participants with a solid introduction and understanding of ASPE.
Applicable for
Most accounting and tax professionals will acquire substantial gains from this course, especially
- practitioners seeking a robust and complete review of ASPE
- accounting and tax professionals working with not-for-profit organizations
- individuals involved in the not-for-profit sector seeking knowledge of ASPE measurement, recognition, presentation, and disclosure requirements
Learning Objectives
- Describe the ASPE standards in particular areas that are seen commonly in practice
- Describe recent updates to the standards
- Apply the standards by gaining knowledge through the course’s examples of accounting treatments and financial statement presentation and disclosure
Content
- accounting standards framework and general standards
- presentation of current assets and liabilities
- cash flow statement
- related party disclosure
- subsequent events
- contingencies and commitments
- economic dependence
- guarantees
- disposal of long-lived assets and Discontinued operations
- shareholder equity
- inventory
- financial instruments
- property, plant and equipment, goodwill and intangible assets
- impairment of long-lived assets and goodwill
- asset retirement obligations
- investments
- leases
- income taxes
- revenue recognition
- other less frequently used standards
- sample financial statements
- note disclosure examples
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.Presenters
Patricia Dahm, CPA, CAKim Varey, CPA, CA
About 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.