Course Description
Participants will review presentation and note disclosure requirements under Part III – Accounting Standards for Not-for-Profit Organizations (ASNFPO), along with selected disclosures from Part II – ASPE as relevant to NFPOs. Participants will use examples and short exercises to identify issues, compare presentation methods, and improve disclosure quality.

Learning Objectives
By the end of this course, participants should be able to:

• Identify and analyze common NFPO presentation and disclosure issues and determine appropriate responses.
• Explain where policy choices exist and determine the level of disclosure needed to communicate those choices clearly.
• Interpret facts and scenarios to select appropriate presentation formats and note disclosures.

Content
Topics include:

• Identify and analyze common NFPO presentation and disclosure issues and determine appropriate responses.
• Explain where policy choices exist and determine the level of disclosure needed to communicate those choices clearly.
• Interpret facts and scenarios to select appropriate presentation formats and note disclosures.

Pre-requisites – Knowledge, Experience or Courses
Participants should have knowledge of the CPA Handbook – Accounting Part II & III, with respect to measurement issues, or completion of the seminar ASNFPO – Review of the Standards.

Applicable For

• Identify and analyze common NFPO presentation and disclosure issues and determine appropriate responses.
• Explain where policy choices exist and determine the level of disclosure needed to communicate those choices clearly.
• Interpret facts and scenarios to select appropriate presentation formats and note disclosures.

What To Expect:

• You will receive an email from CPA Saskatchewan following your registration to confirm your order and information on how to access the course through PD Connect.
• Once sent, these emails can also be found in the Communication tab of your CPA Saskatchewan Member Portal.
• Watch a qualified CPA instructor and receive a copy of the same course material that is provided to attendees of the in-person session.
• This course is designed for participants to view while following along with the course material provided.
• This self-study course allows you to save your progress and continue later. A certificate of completion will be provided upon successful completion of the course and quiz. 
• Access to all on-demand learning courses will be for 180 days from the date of purchase.