Strengthen your technical capability in three areas that routinely drive complexity and inspection findings in ASPE engagements: disclosures and presentation, related party transactions, and revenue recognition. You’ll learn how to build decision-ready, entity-specific note disclosure rather than relying on boilerplate templates. The bundle deepens your ability to recognize, measure, present, and disclose related party balances and transactions—particularly where financial instruments and redeemable/retractable shares add complexity. You’ll also apply ASPE revenue recognition principles to common arrangements to improve consistency and documentation.

Courses Include:

• ASPE: Disclosure and Presentation
  This course addresses the disclosure and presentation requirements of CPA Canada Handbook - Accounting, Part II – Accounting Standards for Private Enterprises (ASPE) in the preparation and review of financial statements for less complex enterprises. The course will include numerous examples and activities related to the preparation of the balance sheet, income statement, statement of changes in equity and the notes to the financial statements.
   
• ASPE: Related Party Transactions
  This course is designed to address the challenges faced by preparers of ASPE financial statements and practitioners with respect to the recognition, measurement, presentation and disclosure of related party transactions and balances under ASPE. The course uses case studies, exercises and examples to illustrate the numerous and complex issues when accounting for related party transactions.
   
• ASPE: Revenue Recognition
  This course addresses challenges faced by preparers of ASPE financial statements and practitioners with respect to the recognition, measurement, presentation, and disclosure of revenue transactions under ASPE.

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

• Design a practical process for ASPE financial statement presentation and tailored note disclosure.
• Improve efficiency and quality when preparing/reviewing statements through examples and activities.
• Identify and resolve complex related party recognition, measurement, and disclosure issues.
• Apply updated ASPE revenue recognition principles to typical goods and services arrangements.
• Strengthen documentation and professional judgement in high-risk technical areas.