Course Description
This CPD
webinar is for Canadian CPAs only!
This CPD course describes the concepts underlying the application
of Accounting Standards for Canadian Not-for-profit Organizations in preparing
general-purpose financial statements for not-for-profit organizations including
reporting employee benefits.
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 webinar describes the standard,
its sources, and what specific rules are used for accounting for reporting
employee benefits. It is a resource that will help preparers of financial
statements and accounting practitioners in exercising their professional
judgment as to the implementation of accounting for reporting employee benefits
by Canadian not-for-profit organizations.
Speaker Mike
Morley
in this CPD Webinar outlines an easy-to-understand step-by-step procedure for
accounting for reporting employee benefits and examines the many factors that
Canadian not-for-profit organizations need to carefully consider when
implementing this standard.
Major Topics Covered in this CPD Accounting Online Course
- Basic concepts, scope, and applicability of accounting for Canadian not-for-profit organizations.
- Planning the approach: employee benefit reporting accounting policies and decision criteria.
- Sizing up the impacts of implementation: questions you need to ask.
- Specific rules and transitional provisions for accounting for reporting employee benefits.
- Recognition criteria.
- Disclosure and presentation requirements.
- Notes to financial statements.
Learning Objectives
- To discuss the latest information regarding accounting for reporting employee benefits by Canadian not-for-profit organizations.
- To analyze the overall guidance on accounting and reporting of employee benefits for Canadian not-for-profit organizations.
- To inspect how to apply for reporting of employee benefits accounting rules and exceptions.
- To review the recognition, measurement, and presentation constraints.
- To discuss disclosure and presentation requirements.
- To inspect how to write the appropriate Notes.
- To analyze the unique disclosure and presentation requirements of accounting for reporting employee benefits by 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 step-by-step
procedure for accounting for reporting employee benefits and examines the many
factors that Canadian not-for-profit organizations need to carefully consider
when implementing this standard.
Who Should Attend?
- Certified Public Accountant (CPA)
- CPA (Industry)
- CPA - Large Firm
- CPA - Mid Size Firm
- CPA - Small Firm
- Young CPA
