Accounting Standards – Private Enterprises (ASPE) – Generally accepted accounting principles

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Accounting Standards – Private Enterprises (ASPE) – Generally accepted accounting principles

Learning Objectives

To discuss the overall guidance on accounting and reporting for Canadian private enterprises.
To review the recognition, measurement, and presentation rules for Canadian private enterprises.
To analyze how estimates, errors, and adjustments are accounted for in the financial statements of Canadian private enterprises.
To inspect disclosure and presentation requirements.

Course Description

This CPD course is specific for Canadian Audience only.

ASPE came into effect in Canada in 2011.

It is a change from the previous Canadian GAAP and is in many ways similar to IFRS. However, where IFRS was intended to be used in Canada by public companies, ASPE was intended as an alternative for private enterprises in Canada. Many of the standards in ASPE provide options for companies that are meant to be simpler to implement and more relevant and adaptable to the size of the business.

This CPD webinar describes the concepts underlying the development and use of generally accepted accounting principles in general purpose financial statements for private enterprises in Canada.

Financial statements for Canadian private enterprises are designed to meet the common information needs of external users of financial information about an entity.

In this CPE webinar speaker, Michel Morley describes what constitutes generally accepted accounting principles, and their sources, for Canadian private enterprises reporting.

This CPE course will help preparers of Canadian financial statements and accounting practitioners in exercising their professional judgment as to the application of generally accepted accounting principles and in establishing accounting policies in areas in which accounting principles are developing.

Major Topics Covered in this CPD Webinar:

Basic concepts under Canadian Generally Accepted Accounting Principles for private Canadian entities.
The necessary qualitative characteristics of Canadian private entity financial statements.
Recognition and measurement criteria for private Canadian entities.
Importance of comparative information.
Accounting for assets, liabilities, revenue, and expenses.
Disclosure requirements.
Presentation.

Webinar Qualifies For

2 General Credit for Accountant/Bookkeeper/Tax Professionals
2 CPD Credit of Accounting for CPA in Canada
2 CPE Credit of Financial Accounting for Certified Internal Auditors (CIA)
2 CPE Credit of Accounting for Certified Fraud Examiner (CFE)
2 CPE Credit of Financial Reporting for Certified Management Accountants (CMA)
2 PL Credit for Chartered Financial Analyst (CFA)
2 CPE Credit for Internal Audit Practitioner (IAP)
2 CPE Credit for Qualification in Internal Audit Leadership (QIAL)
2 PL Credit for CIPM

About Instructor

Michel Morley

Founder, Mike Morley

Mike Morley is a Certified Public Accountant and a recognized authority in the field of finance with more than 25 years experience in finance, including SOX and IFRS implementation.

An entertaining and informative speaker and trainer, Mike is the author of:

“IFRS Simplified” which provides a jump start for accountants and finance executives who want to quickly and easily get up to date on IFRS.

“Sarbanes-Oxley Simplified” which is an easy-to-read explanation of the requirements of the U.S. legislation that makes CEO's & CFO's personally responsible for the accuracy of their company's financial statements.

“Financial Statement Analysis Simplified” which translates the accounting language of financial statements into clear, easy-to-understand terms that anyone who needs to make well-informed financial decisions quickly will appreciate.

Additional Information

Duration

2 Hours

Course Level

Basic

Instructional Method

Group Internet Based

Pre-requisites

None

Advance Preparation

None

FAQ’s

Click Here to View

Ratings and Review

4.3

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Tugba Bozdere, CPA in Canada

It was a nurturing information on ASPE

Erika Quaye, Accountant/Bookkeeper/Tax Professionals

Would be nice to see the final exam feedback. If it is available it is not easy to find.

Annemarie Dasilva, CPA in Canada

Webinar was helpful, but maybe just a little bit too long to maintain focus. n

2 Credits

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Subject Area

Accounting

Completed

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Accounting Standards – Private Enterprises (ASPE) – Generally accepted accounting principles

Course Details

Learning Objectives

Course Description

Qualifies for

Webinar Qualifies For

Presenter Details

About Instructor

Michel Morley

Other Details

Additional Information

2 Hours

Basic

Group Internet Based

None

None

FAQ’s

Ratings and Review

4.3

Tugba Bozdere, CPA in Canada

Erika Quaye, Accountant/Bookkeeper/Tax Professionals

Annemarie Dasilva, CPA in Canada

Subject Area

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