Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
Please note: This course will not be available until Wednesday, October 14, 2026.
Participants will receive an update on recent and upcoming revisions to the CPA Canada Handbook – Part III (ASNFPO), along with relevant changes in ASPE where these standards are applied by not‑for‑profit organizations. Participants will learn how these developments may affect financial reporting practices.
Topics include:
- ASNFPO updates, including Exposure Draft and Feedback Statement on Contributions – Revenue Recognition and Related Matters and Consultation Papers – Advancing Accounting Standards Together 2027-2032 Draft Strategic Plan and Detailed Review of Accounting Standards for Private Enterprises.
- Accounting guideline relevant to NFPOs, AcG‑21 Insurance Contracts with Cash Surrender Value.
- ASNFPO projects such as 2026-2027 Package of Minor Amendments, Financial Statement Concepts, Guidance Framework and Improvements to Section 4450, Reporting Controlled and Related Entities.
- ASPE updates impacting NFPOs, including Exposure Draft – Relief From Recognition of Acquired Intangible Assets and Amortization of Goodwill.
- ASPE projects impacting NFPOs, such as Derecognition of Financial Liabilities.
- Keeping current with effective dates, handbook changes, and standard setting process updates.
NOTE: This course description has been revised and reflects updates for 2026. If you have any questions, please contact pdevents@cpaontario.ca.
Other Available Sessions
Key Takeaways
By the end of this course, participants should be able to:
- Describe the implications of current proposals and exposure drafts.
- Identify developments in projects that affect NFPOs,
- Summarize upcoming developments in ASNFPO.
- Review current matters discussed by Not‑for‑Profit Advisory Committees.
- Identify relevant publications.
Who Will Benefit
Prerequisite(s)
Participants should be familiar with ASNFPO and ASPE.
How to Access the Course
Please note that access to this course will begin on Wednesday, October 14, 2026. You will receive an email when the course is available and your Blackboard access has been enabled. Your access time starts on the date access is provided.
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To access the course on your computer please visit our BlackBoard site, and log-in using the same login and password used for the Registration Portal.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.