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Centennial 2010
  • Location:
 

ASPE: RELATED PARTY TRANSACTIONS: HOW DO YOU MEASURE UP?


Level:
Competency: Accounting & Financial Reporting Standards
Seminar Code: 01505
Format: Full Day
CPD Hours: 7
Availability: Spaces available


Register before Jan 09, 2018 and pay the early fee!
Date: Tuesday, Jan 23, 2018
Time: 8:30 AM-4:00 PM
Location: CPA Alberta Calgary Office
800, 444 - 7 Ave Sw
Calgary, Alberta
Meeting Room: 812/813
Fee Options: Tickets Required: 7 ticket(s)
Fee Required: $550.00 - Early Member
$550.00 - Early Non-Member
$630.00 - Regular Member
$630.00 - Regular Non-Member
Seminar Description: Since its introduction in 1994 and continuance under ASPE, deficiencies in the accounting for and disclosure of related party transactions have regularly been reported by practice review. In addition, several elements of Section 3840 are common inquiries made to the technical inquiries departments of the provincial institutes.

This full-day seminar is designed to give participants knowledge and understanding of Section 3840 and address the challenges private enterprise accountants and service providers encounter with respect to the measurement and disclosure of related party transactions and balances.
Seminar Outline:
  • Identifying a related party
  • When a related party is deemed not to be a related party
  • The appropriate measurement basis for related party transactions
  • When exchange value is used in place of carrying value
  • Disclosure requirements under Section 3840 including the terminology dos and don’ts
  • Combination accounting for related parties
  • If Section 3856, Financial Instruments applied to related party transactions
  • The accounting for amalgamations, wind-ups and other combinations involving related parties
Pre-requisite:
Who Will Benefit: Individuals involved with private enterprise financial statements. Course may also be of interest to those seeking a general understanding of specific topics in ASPE.
Seminar Leader(s): VAREY, Kim
Special Notes:
Additional Offerings:
Can't make it to this session? See the other offerings of this seminar.

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