THIS COURSE WAS FILMED IN 2018
Frequently, practitioners are overwhelmed by complex accounting standards designed to address all possible situations for a specific topic. The purpose of this half-day course is to provide straightforward ways of meeting those advanced accounting and disclosure requirements encountered regularly in engagements involving small and medium-sized businesses.
The topics to be discussed in this presentation focus on the requirements of Accounting Standards for Private Enterprises (ASPE) and include:
• Related party transactions
• Trades, barters and other non-monetary transactions
• Business purchases and combinations
• Financial instruments and investments
• Leases for lessees
• Foreign currency translation
• Asset retirement obligations
• Impairment of long-lived assets
• Employee future benefits
Illustrative examples regarding these topics will be provided, where appropriate.
By simplifying the above topics to situations found most frequently by practitioners, this course will allow practitioners to provide better, more efficient service to their clients with greater confidence.