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ASPE: A COMPARISON TO CANADIAN GAAP (FORMERLY TRANSITIONING TO PRIVATE ENTERPRISE GAAP)

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Level:	Advanced
Competency:	Accounting(fin Rpt)& Assurance
Seminar Code:	01440

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 Mar 12, 2010 and pay the early fee!*

Date:

Friday, Mar 26, 2010

Time:

8:30 AM-4:30 PM

Location:

Derrick Golf Club

Edmonton, Alberta

Meeting Room:

Banff Room

Fee Options:

Tickets Required: 7 ticket(s)

Fee Required:

$500.00 - Early Member
$525.00 - Early Non-Member
$550.00 - Regular Member
$575.00 - Regular Non-Member

Seminar Description:

This full-day seminar provides a comparison of current GAAP standards contained in CICA Handbook – Accounting Part V (previously the CICA Handbook – Accounting and the CICA Handbook – Accounting XFI) with accounting standards for private enterprises now included in Part II of the CICA Handbook - Accounting. The seminar will provide a brief historical reference of how these standards came to be followed by a section by section change (by financial statement grouping). The primary objective is to provide participants with the opportunity to understand what will change and what will not change from current practice in all areas (recognition, measurement, presentation and disclosure) and how these changes will impact the financial statements of private enterprises. The material will include sample sets of financial statements for illustrative purposes to demonstrate the changes. In addition, the seminar will identify the transitional requirements associated with adopting this new framework, identifying the transitional options as the topics are reviewed

In addition to private enterprises it is likely that many not-for-profit organizations may be adopting many of these same recognition, measurement and disclosure principles, however, the status and framework to be adopted by not-for-profit organizations has not yet been determined.

Note: This seminars title has changed from Transitioning to ASPE to ASPE: A Comparison to Canadian GAAP. The content of this seminar is the same as offered in the 2010 spring session (May & June 2010).

Seminar Outline:

Participants will learn the new standards for private enterprises and appreciate the impact this changeover will have on the financial statements of private enterprises.

Pre-requisite:

Who Will Benefit:

This seminar is directed to public practitioners and industry accountants who are post UFE that have been trained and practice in Canadian GAAP for non-publicly accountable enterprises. NPO practitioners and internal accountants of these organizations may also find the information beneficial considering the likelihood that many NPO organizations may be adopting these standards

Seminar Leader(s):

WALKER, Jim

Special Notes:

Additional Offerings: