If you are a CPA Alberta member, or have a CPA Alberta account, please login with your account information.

If you are a non-member and do not already have an account, please create an account.

Forgot your account number or password?

Need help registering for a seminar? See our How to Register instructions.


Centennial 2010
  • Location:


Level: Intermediate
Competency: Not-for-Profit
Seminar Code: 00839
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 Feb 02, 2018 and pay the early fee!
Date: Friday, Feb 16, 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: 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.

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
Who Will Benefit: Those in the NPO sector and practitioners who audit or provide advice to registered charities or NPO entities.
Seminar Leader(s): PENNER, Stella
Special Notes:
Additional Offerings:
CityDateTimeSeminar Leader 
Mar 31, 2018 08:30 am-04:30 pm
View Details
Can't make it to this session? See the other offerings of this seminar.

Terms and Conditions