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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: Spaces available


Register before Feb 26, 2018 and pay the early fee!
Date: Monday, Mar 12, 2018
Time: 8:30 AM-4:00 PM
Location: Clarion Hotel & Conference Centre
2120 - 16 Avenue NE
Calgary, Alberta
Meeting Room: Selkirk AB
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 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): VAREY, Kim
Special Notes:
Additional Offerings:
Can't make it to this session? See the other offerings of this seminar.

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