Overview
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Provision of benefits
7 mins
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Benefits that accumulate
23 mins
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Full eligibility date
34 mins
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Remeasurements and other items
47 mins
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Transitional approach
60 mins
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Disclosures for defined benefit plans
73 mins
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