Recorded: October 2021
Because the video recordings are taken from live seminars, the information presented is up-to-date at the time of recording. While we make an effort to keep our inventory updated and seasonally remove outdated titles, changes in accounting, tax and other acts and legislations can happen at any time. It is up to the purchaser to take note of the recording date, and to determine for themselves whether the recorded video is still relevant to their needs.
The seminar will start with a basic private enterprise financial statement, showing the common presentation and disclosure requirements and will then build on those statements with additional disclosure and presentation matters. Each disclosure and presentation requirement of ASPE will be reviewed and examples will be provided. This full-day session reviews both basic and more advanced presentation and disclosure requirements, ranging from cash to cash flow; financial instruments to equity instruments; and known to contingent liabilities.
The seminar will be delivered primarily through discussion of examples with some exercises.
By the end of this course, participants will be able to perform the following functions:
The seminar covers several areas of disclosure and presentation, including
The material does not address recognition and measurement; therefore, a good working knowledge of the recognition and measurement standards would be beneficial.
WHO WILL BENEFIT
This seminar is intended for Practitioners who serve private enterprises and Professionals who prepare financial statements for private enterprises.