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ASPE - Financial Instruments Update - Filmed in 2019

Individual Course Price: $175.00

Instructor: David Baker, CPA, CA

Number of PD Hours: 3

For many entities, the majority of items shown in their balance sheet are considered to be financial instruments. As a result, the accounting rules found in Section 3856 of the Accounting Standards for Private Enterprises (ASPE) are among the most common concerns when preparing financial statements.

Making this topic even more important is the fact that significant rule changes will take place beginning in 2020 in the areas of:
• Retractable or mandatorily redeemable shares issued in a tax-planning arrangement, and
• Financial instruments in a related party transaction

This course has two major objectives:
• Provide an in-depth refresher of the continuing requirements under Section 3856 of:
- The initial measurement of financial instruments
- Accounting for transaction costs and financing fees
- Subsequent measurement of financial instruments at balance sheet dates
- Impairment symptoms required analysis and accounting
- Accounting for hedge contracts
- Disclosure requirements

• Provide detailed information concerning the two major areas of change described above for 2020 including their impact on comparative figures
Included in the presentation will be a number of practical examples to reinforce the standards being described. Also, recent common practice inspection weaknesses found regarding financial instruments will be noted throughout the course.

Course Sessions:
Some Sessions have already taken place. You will not be able to add these past sessions to your Cart
CodeProgramSession DateStart Time 
online201932019/2020 Online Now Available Now Available
091320192019/2020 Markham Mornings (Fri) 9/13/2019 9:00 AM ALREADY PASSED
Quick Links
Hot Topics for 2019...
1. Ethics - CPA Code of Professional Conduct
2. Estate Planning
3. Income Tax Update
4. TOSI Troubles Parts 1 & 2
In-Class locations:

Toronto - Temple Sinai. 210 Wilson Ave, North York, ON M5M 3B1

Oakville - Le Dome. 1173 North Service Road East. Oakville, L6H 1A7

Markham - Markham Event Centre. 95 Duffield Drive, Markham, L6G 0A8

How to Save Even More

For our accounting professional development programs:


SAVE $255 

when you register for our core package of 7 courses as opposed to buying each course individually

SAVE $440

when you register for our classic package of 11 courses as opposed to buying each course individually


SAVE $280

when you register for our flex package of 14 courses as opposed to buying each course individually


If your firm is purchasing more than 10 packages please contact Alison Winton for pricing 

(905) 881-9285 ext 102