ASPE: Review Of The Standards E-Learning

ASPE:  Review Of The Standards E-Learning
CPA Nova Scotia continues to offer on-demand modules. Many member feel that this convenient, economical and interactive course delivery is a perfect alternative for those having difficulty attending our in-class courses. Prior to the course commencement, you will be given password access to the online courseware via e-mail. Within this courseware, you will find instructions on how to work through the course, all necessary course materials, as well as a range of interactive learning activities designed to make studying on the Internet a rich and relevant experience

Please Note: An updated version of this course will be available in December 2019.  Also, the current material covers the standards as issued up to June 30, 2017. 

 This two-day seminar is designed to review Part II – Accounting Standards for Private Enterprises (ASPE) from cover to cover, encompassing all sections and guidelines. In addition, this seminar will identify and outline the accounting policy choices available to management in applying ASPE. Examples and exercises will cover some of the newer or more common concepts of accounting used by private enterprises or areas where practice review has identified struggles or challenges. 

By the end of this course, participants will be able to:

  • Better understanding of the ASPE Standards, in particular areas that are seen commonly in practice
  • Become familiar with recent updates to the Standards
  • Application of the Standards through selective examples and financial statement presentation and disclosure examples


  • Accounting standards framework and general standards
  • Financial instruments
  • Tangible assets
  • Long-term assets
  • Non-financial liabilities
  • Shareholder equity
  • Revenue and other expenses
  • Other disclosures and other matters
  • Sample financial statements
  • Numerous note examples
  • Transition guidance (appendix)

Participants should be familiar with the CPA Handbook – Accounting Part II.

Those seeking a robust and complete review of ASPE. Individuals involved in the not-for-profit sector may also find this seminar useful because of the ASPE measurement, recognition, presentation and disclosure requirements applicable to not-for-profit accounting and reporting.

Passport - 2 Days plus $140
Hours - 14

4/1/2019 - 8/31/2019