Enhance the quality of NFPO financial reporting by focusing on the two areas that most influence users’ understanding: presentation/disclosure and staying current on evolving guidance. You’ll work through practical examples to strengthen disclosure under Part III ASNFPO and relevant ASPE requirements, including the impact of the restricted fund versus deferral method on presentation. You’ll also review recent and proposed ASNFPO changes (and applicable ASPE changes) so you can anticipate impacts, advise stakeholders, and adjust reporting plans. This bundle is designed to elevate both technical accuracy and communication value in NFPO financial statements.

Courses Include:

• ASNFPO: Disclosure and Presentation
  This course will provide a broad review of financial statement presentation and note disclosure requirements under Part III - Accounting Standards for Not-for-Profit Organizations (ASNFPO) and relevant disclosures from Part II - Accounting Standards for Private Enterprises (ASPE). Participants will review a number of examples of disclosures and engage in activities to identify issues and improve disclosures.
   
• ASNFPO: Update 2025
  This course will provide an information update on recent revisions to the CPA Canada Handbook – Part III, Accounting Standards for Not-for-Profit Organizations (ASNFPO). In addition, revisions will be discussed to Part II, Accounting Standards for Private Enterprises (ASPE) where they are applicable to NFPOs.

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Upon completion of this bundle, learners will be able to:

• Improve note disclosure and presentation decisions for NFPO financial statements using practical examples.
• Assess presentation method choices and understand their impact on financial statement communication.
• Stay current on recent and proposed ASNFPO revisions and related ASPE developments.
• Translate standards changes into practical guidance for management and boards.
• Strengthen review and advisory conversations around NFPO reporting and transparency.