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Centennial 2010
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NFPO: A SURVEY OF STANDARDS UNDER PART III OF THE HANDBOOK


Level: Intermediate
Competency: Not-for-Profit
Seminar Code: 00839
Format: Full Day
CPD Hours: 7
Availability: Spaces available


Register before Jan 25, 2018 and pay the early fee!
Date: Thursday, Feb 08, 2018
Time: 8:30 AM-4:00 PM
Location: CPA Alberta Edmonton Office
1900 TD Tower
10088 - 102 Avenue
Edmonton, Alberta
Meeting Room: 1919/1920
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: This full-day seminar provides an overview of the accounting standards for non-government controlled not-for-profit organizations (NFPOs) under Part III of the CPA Canada Handbook. It reviews the application of GAAP with an emphasis on the areas where choices have to be made in the preparation of financial statements.

Part III of the CPA Canada Handbook provides standards that are unique to non-government private not-for-profit organizations. In addition, the underlying premise is in the standards that there should be no differences in accounting between profit-oriented enterprises and not-for-profit organizations when the circumstances and transactions are the same (other than for matters included in Part III). NFPOs are therefore also directed to Part II of the CPA Canada Handbook, Accounting Standards for Private Enterprises (ASPE). As a result this seminar will also review some of the more relevant standards under ASPE.


Notes
Those involved in larger NFPOs may prefer to attend the full-day seminar: Not-for-Profit Organizations & Registered Charities: Accounting, Auditing & Taxation Issues. It should be noted that a NFPO can also elect to apply Part I, IFRS. This seminar will not discuss this option in detail.
Seminar Outline:
  • Recently revised standards and status on projects
  • Review of Part II of CPA Canada Handbook (ASPE) as it relates to NFPOs
  • Accounting for financial instruments: Part II, Section 3856
  • Financial statement presentation for NFPOs
  • Accounting for contributions, contribution receivables, tangible and intangible capital assets, and collections
  • Accounting and disclosures related to controlled and related entities
  • Accounting choices and issues that are specific to NFPOs
  • Other matters and disclosures—use of a disclosure checklist
Pre-requisite:
Who Will Benefit: Those in the NPO sector and practitioners who audit or provide advice to registered charities or NPO entities.
Seminar Leader(s): SEGGER, Genevieve
Special Notes:
Additional Offerings:
CityDateTimeSeminar Leader 
Calgary Feb 16, 2018 08:30 am-04:00 pm PENNER, Stella
View Details
Can't make it to this session? See the other offerings of this seminar.

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