Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
This course reviews the presentation and disclosure requirements under ASPE, emphasizing how professional judgment supports the development of clear, useful, and compliant financial statements. Participants will explore common areas of complexity through examples and practical activities that enhance the efficiency and consistency of ASPE‑based financial statement preparation and review.
Topics include:
- Overview of ASPE disclosure and presentation requirements.
- Principles for developing useful, understandable, and compliant financial statements.
- Key ASPE accounting policy choices that influence presentation and disclosure.
- Presentation and disclosure considerations and examples for major financial statement elements.
- Disclosures on other specific matters such as subsequent events, contingencies, going concern, ROMRs, and related party information including combinations under common control.
- Practical examples and activities to reinforce application of ASPE requirements.
NOTE: This course description has been revised and reflects updates for 2026. If you have and questions, please contact pdevents@cpaontario.ca.
Schedule
- October 13, 2026, 8:30 a.m. - 12:30 p.m.
- October 14, 2026, 8:30 a.m. - 12:30 p.m.
Key Takeaways
By the end of this course, participants should be able to:
- Identify ASPE presentation and classification requirements for the balance sheet, income statement, statement of changes in equity, and statement of cash flows.
- Prepare or review common note disclosures in accordance with ASPE.
- Apply professional judgment to determine appropriate disclosures based on the nature and circumstances of the entity.
- Recognize areas within ASPE that commonly require additional care or interpretation, such as financial instruments and related party transactions.
Who Will Benefit
This course is designed for preparers of financial statements under ASPE and practitioners who provide services to private enterprises.
Prerequisite(s)
A strong understanding of ASPE recognition and measurement requirements, as this course focuses on presentation and disclosure rather than foundational accounting recognition and measurement issues.
How to Access the Course
This course is delivered as a live webinar. To receive verifiable CPD hours, you must attend the session live. We recommend joining at least 5 minutes before the scheduled start time. For the best interactive experience, please use a computer equipped with a camera and microphone.
A reminder email with the Zoom link and course details will be sent two business days before the session. If you do not receive it, please check your spam or junk folder.
The same information, including any available materials, will also be posted in advance on our Blackboard LMS.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.
Speaker(s)
Jane M. Bowen, FCPA, FCA has been involved in professional development and education for Members and students for many years. She currently lectures in financial accounting and audit at UOIT in Oshawa. She authors or mentors courses in this professional development program, and has contributed to CPA Canada publications: Guide to Accounting Standards for Private Enterprises (GASPE); and Guide to International Financial Reporting Standards in Canada. Jane is currently the Chair of the CPA Canada Competency Map and often authors publications issued by CPA Canada’s Research Guidance and Support Group, addressing the implementation of new accounting and assurance standards. Jane has recently authored the following documents on Review Engagements: Guide to Review Engagements (September 2016); Alert: CSRE 2400, Engagements to Review Historical Financial Statements (June 2016); Briefing: CSRE 2400, Engagements to Review Historical Financial Statements (March 2017), and the following ASPE briefings: Amalgamations of Wholly-owned Enterprises (January 2017); A New Light on Accounting for Investments (2016); and Section 3462, Employee Future Benefits: A Focus on Defined Benefit Plans (2014).