ASPE - Related Party Transactions (VO)

ASPE - Related Party Transactions (VO)
A full day course designed to address the challenges faced by preparers of ASPE financial statements and practitioners with respect to the recognition, measurement, presentation and disclosure of related party transactions and balances under ASPE.
Watch a qualified CPA instructor teaching the course and access a copy of the same course material that is provided to attendees of an in-person session. 
After registering for a Video on Demand course, CPA Saskatchewan will send you information on how to access the course within 2 business days.
Click HERE for more information on Video-On-Demand courses

OBJECTIVE:
Accounting for related party transactions is one of the most complicated areas of applying accounting standards for private enterprises (ASPE) and it is an area of accounting regularly cited for deficiencies by practice inspection. The course will cover recent changes to ASPE 3856 accounting for retractable and mandatorily redeemable shares and accounting for financial instruments in related party transactions.

WHO WILL BENEFIT:
Professionals involved in the preparation of private enterprise financial statements and practitioners who serve private clients with related party transactions.

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

  • recognize and measure related party transactions – from simple to complicated transactions including amalgamations and property transfers,
  • draft best practice disclosures for related party transactions addressing the concerns of practice inspection,
  • implement the changes to ASPE 3856 for retractable and mandatorily redeemable shares, andimplement the changes to ASPE 3856 for related party financial instruments.

PREREQUISITES:
Participants should be familiar with the CPA Handbook – Assurance, Part II Accounting Standards for Private Enterprises (ASPE).

Course Code VO2022
Passport Credit 4
Price $360
CPD Estimated Hours: Total - 7  Licensing - 7
Competency Financial Reporting
Course Level Intermediate
When
11/25/2020 - 3/31/2021
Where
on Demand

Personal Passport Eligibility

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Corporate Passport Eligibility

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