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Centennial 2010
  • Location:


Level: Intermediate
Competency: Accounting
Seminar Code: 01505
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 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: 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: Formerly Known As: ASPE Related Party Transactions - How do you Measure Up?

Deficiencies in the accounting for and disclosure of related party transactions have regularly been reported by practice review. This one-day course is designed to address the challenges private enterprise accountants and service providers encounter with respect to the measurement and disclosure of related party transactions and balances under Part II – Accounting Standards for Private Enterprises (ASPE).
Seminar Outline:
  • Identifying a related party
  • When a related party is deemed not to be a related party
  • Appropriate measurement basis for related party transactions
  • When does Section 3856, Financial Instruments apply to related party transactions
  • When should exchange value be used in place of carrying value
  • Presentation of amount due to and from related parties
  • Disclosure requirements under Section 3840 including the terminology dos and don’ts
  • Accounting for business combinations among related parties
  • Accounting for amalgamations, wind-ups and other combinations involving related parties
Who Will Benefit: Professionals involved in the preparation of private enterprise financial statements, and practitioners who serve private clients with related party transactions.
Seminar Leader(s): VAREY, Kim
Special Notes:
Additional Offerings:
CityDateTimeSeminar Leader 
Mar 31, 2018 08:30 am-04:30 pm
View Details
Edmonton Nov 21, 2018 08:30 am-04:00 pm VAREY, Kim
View Details
Calgary Feb 08, 2019 08:30 am-04:00 pm VAREY, Kim
View Details
Can't make it to this session? See the other offerings of this seminar.

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