ASPE Update
Tuesday, October 31, 2023, 1:00 PM - 4:30 PM ADT
Category: Continuing Professional Development
ASPE Update
October 31st – 1PM to 4:30PM Instructor: Judy Cumby Format: Virtual CPE Credits: 3.5 Field of Study: Accounting
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. LEARNING OBJECTIVES • Apply and explain new ASPE standards with effective dates in 2023 and beyond, • Identify changes and improvements in relation to “common deficiencies”. • Locate relevant publications (with links). CONTENT • Cloud computing arrangements. • Related party combinations. • Upfront non-refundable fees. • Status of AcSB projects on evaluating the preface, financial statement concepts and scaling the standards. • Common deficiencies in ASPE financial statements and other “hot topics”. PREREQUISITES: Participants should be familiar with existing ASPE Standards. WHO WILL BENEFIT? 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. REGISTER HERE
Contact: [email protected]
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