ASPE - Update 2022

This seminar is for participants who want  to keep up with accounting standard changes and projects.  It will review recent revisions to Part II - Accounting Standards for Private Enterprises (ASPE), starting with an overview of the changes, followed by specific examples detailing their implementation. In addition, participants will receive practical guidance on common deficiencies in ASPE financial statements.

The seminar is best suited to professionals who are involved in the preparation and analysis of financial statements for small- and medium-sized entities, and practitioners who provide assurance on these financial statements, who want to ensure they are aware of recent changes in ASPE standards and other hot topic areas.  It will also create awareness of potential future changes in the standards by covering projects that are being worked on, as well as areas that standard setters are discussing.

Topics Include:

  • What IBOR reform means for private companies
  • How to account for cloud computing arrangements
  • status of AcSB projects on financial statement concepts, combinations under common control and asset acquisitions
  • common deficiencies in ASPE financial statements and other “hot topics”

 

Applicable for

Professionals who are involved in the preparation and analysis of financial statements for small and medium-sized entities, and practitioners who provide assurance on these financial statements.

Learning Objectives

By the end of this course, participants should be able to:

  • Apply and explain new ASPE standards with effective dates in 2022 and  beyond,
  • Identify changes and improvements in relation to “common deficiencies”. 
  • Locate relevant publications (with links) 

What to Expect

  • An email will be sent from CPA Manitoba to the participant within two business days of registration. The email will include information on how to access the course along with the necessary login credentials.
  • Once sent, the email will also be found in your Account Communication tab of the CPA Manitoba Member Portal.
  • This course is designed for participants to view while following along with the course material provided.
  • This self-study course allows the user to save their progress and return to continue later.

Registration is for this course is open until August 31, 2023 and should be completed by September 30, 2023, after this time, access to the course will no longer be available.

To receive a certificate, participants must complete a quiz at the end of the course. Unlimited quiz attempts are available until the passing grade of 70% or better is achieved. After this you will no longer have access to the quiz.
When
4/1/2023 - 8/31/2023

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