Frequently, practitioners are overwhelmed by complex accounting standards designed to address all possible situations for a specific topic.
The purpose of this course is to provide straightforward ways of meeting those advanced accounting and disclosure requirements encountered regularly in engagements involving small and medium-sized businesses.
The topics to be discussed in this presentation focus on the requirements of Accounting Standards for Private Enterprises (ASPE) and include:
• Related party transactions
• Trades, barters and other non-monetary transactions
• Business purchases and combinations
• Financial instruments and investments
• Leases for lessees
• Foreign currency translation
• Asset retirement obligations
• Impairment of long-lived assets
• Employee future benefits Illustrative practical examples regarding these topics will be provided, where appropriate.
By simplifying the above topics to situations found most frequently by practitioners, this course will allow practitioners to provide better, more efficient service to their clients with greater confidence.
David Baker CPA, CA
David Baker earned his CA designation in 1981, earning an award as a top UFE writer in the Waterloo Region. In 1983 he began his own public accounting practice in Elmira, Ontario serving local small and medium-sized owner-managed businesses