Strengthen year-end ASPE execution by combining ethical judgement, core balance sheet topics, and a practical process for developing accounting policies and drafting note disclosure. You’ll apply an ethical decision-making framework to common policy and estimation choices under ASPE, improving consistency and defensibility. You’ll also deepen technical understanding of tangible and intangible asset accounting, including recognition, presentation, and disclosure considerations. Finally, you’ll learn a repeatable approach to creating, updating, and documenting accounting policies and notes so your financial statements remain current, clear, and compliant.

Courses Include:

• ASPE: Ethical Decision Making (Update)
  This course helps participants to develop skills for making ethical decisions when deciding on accounting policies for measurement, presentation and disclosure using ASPE standards.This course will provide participants with an opportunity to consider factors that may influence their personal ethical decision making in developing and selecting accounting policies and applying professional judgment.
   
• ASPE: Accounting for Tangible and Intangible Assets (Update 2025)
  This course provides participants with an in-depth review of the accounting for tangible and intangible assets on the Balance Sheet. The accounting for initial and subsequent recognition, presentation and disclosure will be discussed for inventory (Section 3031), property, plant and equipment (Section 3061), intangible assets and goodwill (Section 3064).
   
• ASPE: Developing Accounting Policies and Drafting Note Disclosure (Update 2025)
  This course provides participants with a discussion on the process of developing accounting policies and drafting note disclosure using ASPE. The starting point will be an overview of the different types of accounting policies and notes. 

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

• Apply an ethical framework to ASPE policy choices, estimates, and judgement-heavy decisions.
• Strengthen technical competence in accounting for tangible and intangible assets, including common disclosure needs.
• Develop and update accounting policies and note disclosures using a structured, repeatable process.
• Improve the quality and clarity of year-end documentation and decision rationale.
• Use practical exercises and cases to translate standards into consistent file execution.