Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
Understanding Non-current Liabilities is a practical CPD course designed to strengthen finance professionals' understanding of accounting recognition and measurement principles that affect financial reporting and income statement presentation. The course examines how accounting transactions are recognized under accrual accounting principles and how those decisions influence reported financial performance.
Participants will review the treatment of accrued and prepaid income and expenses, revenue recognition approaches under IFRS and U.S. GAAP, and methods used to account for uncertain collections and specialized transaction structures. The course also explores expense recognition, including depreciation methodologies, as well as the reporting implications of changes in accounting estimates, policy changes, prior-period errors, and discontinued operations. Through practical examples and real-world reporting scenarios, learners develop a stronger understanding of how accounting judgments affect both financial statements and business performance reporting.
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Key Takeaways
Upon completion of this course, learners will be able to:
- Apply accrual accounting principles effectively.
- Distinguish between different revenue recognition approaches.
- Understand expense recognition and depreciation methods.
- Evaluate accounting estimates and policy changes.
- Identify the reporting treatment of prior-period errors and discontinued operations.
Who Will Benefit
This course is designed for professionals involved in accounting, finance, corporate reporting, and assurance. It is particularly relevant for accountants, finance professionals, corporate reporting teams, internal auditors, and CPA candidates or students seeking to strengthen their understanding of financial reporting concepts, enhance compliance and reporting skills, and support their ongoing professional development.
How to Access the Course
To access your course, visit the CPA Ontario Blackboard site and sign in using the same username and password used for the Registration Portal. You can also access your course through the Blackboard Learn app (iOS or Android).
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.
Speaker(s)
Learnsignal is a fully online accountancy and finance training provider, partnering with institutes around the world to deliver expert CPD training and help accountants of all levels upskill and grow their careers. With headquarters in Dublin, and a wealth of heritage in the education and accountancy training industry, Learnsignal have quickly become one of the largest Online Training Providers in the world.