Course Description
This online CPD webinar describes the concepts underlying the
application of Accounting Standards for Canadian Not-for-profit Organizations in presenting
general-purpose financial statements for not-for-profit organizations.
Financial
statements for Canadian not-for-profit organizations are designed to meet the
common information needs of external users of financial information about a
Canadian not-for-profit organization. This CPD course describes the standard for
intangible capital assets held by not-for-profit organizations and what
specific rules are used for financial statement presentations.
This CPD
webinar for Canadian CPAs is a resource that will help preparers
of financial statements and accounting practitioners in exercising their
professional judgment as to the implementation of presentation rules for
intangible capital assets held by not-for-profit organizations in the financial
statements of Canadian not-for-profit organizations.
Following are the major Topics Covered in
this CPD Online Course:
- Basic concepts, scope, and applicability of accounting for intangible capital assets held by not-for-profit organizations and financial statement presentation for Canadian not-for-profit organizations.
- Planning the approach: intangible capital assets held by not-for-profit organizations policies and decision criteria.
- Sizing up the impacts of the presentation of intangible capital assets held by not-for-profit organizations presentation: questions you need to ask.
- Specific rules and unique provisions for presenting intangible capital assets held by not-for-profit organizations in the financial statements.
- Recognition criteria.
- Disclosure and presentation requirements.
- Notes to financial statements.
Speaker Mike Morley in this CPD Webinar outlines an easy-to-understand step-by-step procedure for presenting intangible capital assets held by not-for-profit organizations in the financial statements of Canadian not-for-profit organizations and what needs to be carefully considered.
Learning Objectives
- To discuss the latest information regarding financial statement presentation of intangible capital assets held by not-for-profit organizations by Canadian not-for-profit organizations.
- To explain the overall guidance on accounting for intangible capital assets held by not-for-profit organizations and presentation for Canadian not-for-profit organizations.
- To apply presentation rules and exceptions.
- To review the recognition, measurement, and presentation constraints.
- To analyze disclosure and presentation requirements.
- To discuss how to write the appropriate Notes.
- To explore the unique disclosure and presentation requirements of presenting intangible capital assets held by not-for-profit organizations in financial statements of Canadian not-for-profit organizations.
Recommended For
- This Online CPD Course is recommended for Canadian CPAs and other accounting professionals who want to understand the easy-to-understand step-by-step procedure for presenting intangible capital assets held by not-for-profit organizations in the financial statements of Canadian not-for-profit organizations
Who Should Attend?
- Certificate in Investment Performance Management
- Certified Fraud Examiner
- Certified Management Accountant (CMA)
- Certified Public Accountant (CPA)
- Chartered Financial Analyst
- CPA (Industry)
- CPA - Mid Size Firm
- CPA - Small Firm
- Young CPA
