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Centennial 2010
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ASPE:  DISCLOSURE & PRESENTATION – FROM STANDARDS TO WORDS


Level: Intermediate
Competency: Accounting & Financial Reporting Standards
Seminar Code: 00907
Format: Full Day
CPD Hours: 7
Availability: This seminar occurs in the past. To view other offerings of this seminar, go to "Additional Offerings"


Register before Nov 24, 2017 and pay the early fee!
Date: Friday, Dec 08, 2017
Time: 8:30 AM-4:00 PM
Location: Varscona Hotel on Whyte
8208 106 Street
Edmonton, Alberta
Meeting Room: Rutherford
Fee Options: Tickets Required: N/A
(Passport Tickets can only by used 14 days prior to seminar start date)
Fee Required: $550.00 - Early Member
$550.00 - Early Non-Member
$630.00 - Regular Member
$630.00 - Regular Non-Member
Seminar Description: This full-day seminar reviews the reality and best practices for disclosure and presentation requirements of ASPE, from cash to cash flow; from financial instruments to equity instruments; and from the known to the contingent. The seminar will start with a basic private enterprise financial statement, showing the common presentation and disclosure requirements and will then build on these statements with additional disclosure and presentation matters. Each disclosure and presentation requirement of ASPE will be reviewed and examples will be provided (sample financial statements are developed during the seminar). The seminar will be delivered primarily through discussion of examples with some exercises. The core presentation and disclosure requirement are addressed in detail including numerous note examples and presentation alternative. Less frequently applied presentation and disclosure requirements are provided in this seminar including note examples but are not components of the basic and more than basic financial statements developed in the seminar material.

Prerequisite
The material does not address recognition and measurement; therefore, a good working knowledge of the recognition and measurement standards would be beneficial.
Seminar Outline:
  • Disclosure requirements provided in Part II of the CICA Handbook–Accounting
  • Applying professional judgment in developing sufficient disclosure
  • Identifying options and choices in presentation
  • Presentation and disclosure requirements in Sections 1000 through Section 3870 and the Six Guidelines in Part II of the CICA Handbook – Accounting
Pre-requisite:
Who Will Benefit: Practitioners who serve private enterprises and those who prepare financial statements for private enterprises.
Seminar Leader(s): BUDLONG, Al
Special Notes:
Additional Offerings:
CityDateTimeSeminar Leader 
Calgary Dec 12, 2017 08:30 am-04:00 pm DAHM, Patricia
View Details
Edmonton Mar 09, 2018 08:30 am-04:00 pm BUDLONG, Al
View Details
Calgary Mar 12, 2018 08:30 am-04:00 pm VAREY, Kim
View Details
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