ASPE - Strategic Investments (VO)

ASPE - Strategic Investments (VO)
Do you or your clients have subsidiaries, significantly influenced investees or investments in joint arrangements?  These types of investments are considered strategic and ASPE allows for choices in their accounting. The options and their impacts will be explored in this course.

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.
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The course covers ASPE 1591, 3051 and 3856 and examines the choices to be made regarding accounting for strategic investments, including subsidiaries, significantly influenced investees or investments in joint arrangements. Examination will include the impact on recognition, measurement, presentation and disclosure of the choices. In addition, the course explores the recent changes to ASPE when you choose to account for controlled subsidiaries or significantly influenced investees at cost.

Professionals involved in the preparation of private enterprise financial statements and practitioners who serve private clients with investments in subsidiaries, significantly influenced investees and joint arrangements.


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

  • Evaluate the nature of strategic investments (i.e. control, significant influence, or joint control) and the accounting policy choices
  • Understand the differences in accounting when acquiring new subsidiaries depending on whether subsidiaries are accounted for at cost, on an equity basis or consolidated
  • Understand the fundamental principles of equity accounting
  • Understand accounting for significantly influenced investees accounted for on a cost basis
  • Apply the principles of accounting for joint arrangements
Course Code VO2024
Passport Credit 4
Price $360
CPD Estimated Hours: Total - 7  Licensing - 7
Competency Financial Reporting
Course Level Intermediate
10/30/2020 - 3/31/2021
on Demand

Personal Passport Eligibility

Corporate Passport Eligibility


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