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Centennial 2010
  • Location:


Level: Intermediate
Competency: Accounting
Seminar Code: 00907
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 Nov 28, 2017 and pay the early fee!
Date: Tuesday, Dec 12, 2017
Time: 8:30 AM-4:00 PM
Location: Hotel Blackfoot
5940 Blackfoot Trail SE
Calgary, Alberta
Meeting Room: Heritage
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 - Disclosure and Presentation – From Standards to Words

This seminar reviews the reality and best practices for disclosure and presentation requirements of Part II – Accounting Standards for Private Enterprises (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 those 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).

• Differentiate between the disclosure and presentation requirements within ASPE;
• Identify the presentation and classification requirements for the balance sheet, income statement, statement of changes in equity and statement of cash flows;
• Determine whether or not an asset or liability is required to be presented as current or long-term;
• Determine what significant accounting policies require disclosure within the financial statements;
• Prepare note disclosures in accordance with Sections 1000 through Section 3870 and related Guidelines in Part II of the CPA Canada Handbook – Accounting.
Seminar Outline:
  • General Financial Statement Framework
  • Basic Statements
  • Beyond the Basics
  • Control and Influence
  • The Economy and Disclosures
Who Will Benefit: This course is for practitioners who serve private enterprises and those who prepare financial statements for private enterprises.
Seminar Leader(s): DAHM, Patricia
Special Notes:
Additional Offerings:
CityDateTimeSeminar Leader 
Edmonton Mar 09, 2018 08:30 am-04:00 pm BUDLONG, Al
View Details
Calgary Mar 12, 2018 08:30 am-04:00 pm VAREY, Kim
View Details
Mar 31, 2018 08:30 am-04:30 pm
View Details
Edmonton Oct 25, 2018 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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