Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
This course provides a review of Section 3400 with emphasis on general recognition criteria as well as criteria for multiple-element arrangements and long-term contracts. The course supports a deeper understanding of how revenue requirements apply in practice and strengthens participants’ ability to interpret and apply the standard effectively.
Topics include:
- Overview of core ASPE revenue concepts, such as recognition criteria, determination of when the percentage completion or completed contract method of revenue recognition can be used and determination of whether there are multiple revenue elements in an arrangement and how to allocate the selling price to each element.
- Key disclosure areas for revenue, including whether the presentation of revenue should be gross or net.
- Overview of foundational topics related to customer acceptance, bill and hold arrangements and upfront non-refundable fees.
- Illustrative examples, exercises, and sample disclosures that reinforce participants’ understanding of the practical application of ASPE: Revenue.
NOTE: This course description has been revised and reflects updates for 2026. If you have any questions, please contact pdevents@cpaontario.ca.
To access your course, visit the CPA Ontario Blackboard site and sign in using the same username and password used for the Registration Portal.
Important: Course access begins on the date of purchase and remains available for the Access Time specified for the course under Dates and Location. Please review the access time before purchasing. Note that it may take up to 15 minutes after registration for the course to appear in Blackboard.
Registration, cancellation, withdrawal, and other CPA Ontario PD policies can be found here.
Key Takeaways
By the end of this course, participants should be able to:
- Describe ASPE disclosure requirements for revenue.
- Identify and explain recent updates to ASPE and their impact on financial reporting.
- Apply ASPE revenue concepts using examples that illustrate accounting presentation and disclosure considerations.
Who Will Benefit
Most accounting and tax professionals will acquire substantial gains from this course, especially:
- Practitioners seeking an overview of revenue.
- Accounting and tax professionals working with private enterprises or not‑for‑profit organizations.
- Individuals looking to strengthen their knowledge of ASPE presentation and disclosure requirements.
Prerequisite(s)
- Participants should be familiar with the CPA Handbook – Accounting Part II.
How to Access the Course
To access your course in Blackboard, please follow these steps:
- Go to https://pdlms.cpaontario.ca
- Select ‘Ontario’ from login menu
- Sign in using the same login credentials used to register for the course
- Navigate to your course to access the content
Important: Your course access time begins on the date of purchase and remains available for the duration noted above. Please note that it may take up to 15 minutes after registration for the course to appear in Blackboard.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.