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Canada Accounting Standards – Private Enterprises (ASPE) – Investments

  • Accountant
  • CPA (CA)
  • CFE
  • CIA
  • CMA
  • IAP
  • QIAL

Published: September, 2022

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Before starting this self study program, please go through the instructional document.

  • Course Description
  • Course Qualification
  • Presenter
  • FAQ

Course Description


  • What it does NOT apply to
    5 mins
  • Investments subject to significant influence and interest in jointly controlled enterprises
    11 mins
  • Depreciation and amortization
    26 mins
  • Cessation of ability to exercise significant influence
    37 mins
  • Gains and losses on sales of investments
    49 mins
  • Accounting by an investment company for its investments
    62 mins
  • Accounting by parent companies and equity method investors for investment in investment companies
    70 mins

Course Description

This online CPD webinar describes the concepts underlying the application of ASPE (Accounting Standards for Private Enterprises) in preparing the general-purpose consolidated financial statements for private enterprises and Investments as well as many of the required disclosures.

Financial statements with Investments for private enterprises (ASPE) are designed to meet the common information needs of external users of financial information about a private entity’s investments. This Online Continuing Education presentation describes what specific rules are used for preparing the financial statements related specifically to investments.

This online CPD session is a resource that will help preparers of financial statements and accounting practitioners in exercising their professional judgment as to the preparation of the financial statements under ASPE related to the sometimes-tricky area of Investments and Investment companies.

This online continuing professional development presentation outlines an easy-to-understand step-by-step procedure for putting together the financial statement with Investments and examines many factors that private companies need to carefully consider when implementing ASPE for Investments.

In this online Accounting CPD webinar following major topics are covered:

  • Basic concepts, scope, and applicability of ASPE financial statements rules for Investments.
  • Planning the approach: financial statement Investment accounting and decision criteria.
  • Specific rules and provisions for ASPE Investment financial statement disclosures.
  • Disclosure and presentation requirements.

Learning Objectives

  • To examine the background and scope of ASPE.
  • To become acquainted with the latest information regarding Investments in financial statements in ASPE.
  • To review the Investment financial statement requirements for recognition, measurement and presentation under ASPE.
  • To discuss the unique disclosure and presentation requirements for Investments in financial statement disclosures of ASPE.
  • To discuss regarding specific rules, regulations and provisions of ASPE 
  • To examine the impacts of financial statement Investments questions

Recommended For

  • The Online Continuing Education Webinar is recommended for CPA(CA), Accountants, Accounting Firms, Accounts manager and other professionals interested in upgrading their knowledge regarding Canadian Accounting Standards – Private Enterprises (ASPE) – Investments

Who Should Attend?

  • Accountant
  • Accounting and audit managers/practitioners
  • Accounting Firm
  • Accounting Managers
  • Accounting Practice Owners
  • Bookkeepers & Accountants & Tax Preparers
  • Chartered Professional Accountant
  • Chief Accounting Officer
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Young CPA

Course Qualification

Webinar Qualifies For

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

Additional details

  • Course Level :
  • Credits :
  • Instructional Method :
    QAS Self Study
  • Pre-requisites :
  • Advance Preparation :


About Presenter

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.


FAQs content

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  • Our courses meet the global Continuing Professional Development (CPD-IES7) Standard for Chartered Accountants with International Education Standard 7 (IES 7) set by The International Federation of Accountants (IFAC), the International Accounting Education Standards Board (IAESB) and the Association of Chartered Certified Accountants (ACCA). Based on our accreditation by existing IFAC members and affiliates, we believe learners can count their professionally relevant, verifiable learning activities on myCPE, including taking on demand courses and attending live webinars, toward fulfillment of their verifiable CPD-IES7 requirements. However, if there is any question, we recommend that the individual learner confirm with his/her professional licensing organization before taking myCPE courses for CPD-IES7 credit.
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