IFRS - Review of the Standards (On-Demand - CPA PRO)
Overview
This two-day course provides a comprehensive review of commonly used sections within Part II – Accounting Standards for Private Enterprises (ASPE). Participants will explore key areas of recognition, measurement, presentation, and disclosure, including standards that have been recently updated or are scheduled for near-term implementation. Through practical examples and real-life scenarios, the course supports a deeper understanding of how ASPE guidance applies in practice and strengthens participants’ ability to interpret and apply the standards effectively.
Access expires 180 days from purchase date |
Applicable for
Most accounting and tax professionals will acquire substantial gains from this course, especially:
- Practitioners seeking a comprehensive review of ASPE.
- Accounting and tax professionals working with private enterprises or not-for-profit organizations.
- Individuals looking to strengthen their knowledge of ASPE measurement, recognition, presentation, and disclosure requirements.
Learning Objectives
By the end of this course, participants should be able to:
- Describe ASPE requirements for commonly encountered financial reporting areas.
- Identify and explain recent updates to ASPE and their impact on financial reporting.
- Apply ASPE concepts using examples that illustrate accounting treatments, presentation, and disclosure considerations.
Content
Topics include:
- Core ASPE concepts such as financial statement disclosures and presentation, cash flow statement classifications and presentation, share capital and equity recognition criteria, and measurement considerations.
- Commonly applied standards, including inventories, financial instruments, property, plant and equipment, intangible assets and goodwill, asset retirement obligations, and impairments.
- Key disclosure areas such as related party transactions, contingencies, subsequent events, economic dependence, guarantees, and discontinued operations and assets held for sale.
- Foundational topics from across the learning modules, including revenue, income taxes, leases, and investments.
- Concepts related to first time adoption
- Illustrative examples, exercises, and sample disclosures that reinforce participants’ understanding of the practical application of ASPE.
Course Content Created: July 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
Liz Farrell, FCPA, 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
- 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.
IFRS - Review of the Standards (On-Demand - CPA PRO)
- 14
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 20
- Credits
Overview
This two-day course provides a comprehensive review of commonly used sections within Part II – Accounting Standards for Private Enterprises (ASPE). Participants will explore key areas of recognition, measurement, presentation, and disclosure, including standards that have been recently updated or are scheduled for near-term implementation. Through practical examples and real-life scenarios, the course supports a deeper understanding of how ASPE guidance applies in practice and strengthens participants’ ability to interpret and apply the standards effectively.
Access expires 180 days from purchase date |
Applicable for
Most accounting and tax professionals will acquire substantial gains from this course, especially:
- Practitioners seeking a comprehensive review of ASPE.
- Accounting and tax professionals working with private enterprises or not-for-profit organizations.
- Individuals looking to strengthen their knowledge of ASPE measurement, recognition, presentation, and disclosure requirements.
Learning Objectives
By the end of this course, participants should be able to:
- Describe ASPE requirements for commonly encountered financial reporting areas.
- Identify and explain recent updates to ASPE and their impact on financial reporting.
- Apply ASPE concepts using examples that illustrate accounting treatments, presentation, and disclosure considerations.
Content
Topics include:
- Core ASPE concepts such as financial statement disclosures and presentation, cash flow statement classifications and presentation, share capital and equity recognition criteria, and measurement considerations.
- Commonly applied standards, including inventories, financial instruments, property, plant and equipment, intangible assets and goodwill, asset retirement obligations, and impairments.
- Key disclosure areas such as related party transactions, contingencies, subsequent events, economic dependence, guarantees, and discontinued operations and assets held for sale.
- Foundational topics from across the learning modules, including revenue, income taxes, leases, and investments.
- Concepts related to first time adoption
- Illustrative examples, exercises, and sample disclosures that reinforce participants’ understanding of the practical application of ASPE.
Course Content Created: July 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
Liz Farrell, FCPA, 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.