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Centennial 2010
  • Location:


Level: Intermediate
Competency: Accounting
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: Formerly Known As: NFPO - A Survey of Standards (Private Sector)

Organizations that operate in the not-for-profit sector are developing new operational models, increasing in complexity and are seeing an increasing need by financial statement users for transparency and comprehensive information. This course is meant to equip participants with the tools to identify and apply the accounting standards that are most commonly encountered by Not-for-Profit Organizations.

Participants will review the application of accounting standards, with an emphasis on areas where choice exists, that are found in Part III of the CPA Canada Handbook. These standards were drafted with the underlying premise that where transactions and circumstances are the same, there should be no difference in accounting from for-profit entities. As a result, participants will also review and analyze relevant sections of Part II of the CPA Canada Handbook, Accounting Standards for Private Enterprises (ASPE). Participants will learn what choices are available when setting policies, the impacts on disclosure, and participate in activities and exercises to strengthen the knowledge gains throughout this course.

By the end of this course, participants will be able to:
• Identify and analyze accounting issues specific to NPOs
• Identify and explain where policy choices exist and their impacts on the organization
• Determine significant issues in which disclosure is required
• Determine which handbook and standard is relevant in a variety of circumstances
• Interpret facts and scenarios to determine the appropriate accounting treatment for an organization
Seminar Outline:
  • Determination of an appropriate accounting framework for an entity
  • Financial Statement Concepts
  • Contributions – Revenue Recognition
  • Contributions Receivable
  • Inventories
  • Employee Future Benefits
  • Financial Instruments
  • Long Lived Assets
  • Reporting Controlled and Related Entities
  • Allocated Expenses
  • Ongoing projects and potential impact of changes
Who Will Benefit: This course is for professionals at all levels involved in the preparation and review of NFPO financial statements.
Seminar Leader(s): PENNER, Stella
Special Notes:
Additional Offerings:
CityDateTimeSeminar Leader 
Mar 31, 2018 08:30 am-04:30 pm
View Details
Edmonton Feb 06, 2019 08:30 am-04:00 pm PENNER, Stella
View Details
Calgary Feb 15, 2019 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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