ASPE Refresher Part I
This course will provide an update of key changes to ASPE standards during the past year, as well as emerging topics. It will also review the application of fundamental financial reporting standards in ASPE. Part 1 is a useful refresher for both practitioners and CPAs in industry.
Part I will examine fundamental ASPE topics, including:
- Presentation and reporting requirements for financial statements prepared under ASPE.
- Selected topics in core areas such as assets, liabilities, revenues and equity.
- Required disclosures.
Short examples will be used to illustrate key concepts.
More complex topics are covered in ASPE Refresher Part II
Mary Massarella CPA, CA
Mary Massarella, CPA, CA is a seasoned professional with over 20 years experience in accounting, assurance, risk management and business advisory services.
In addition to filling senior financial roles in various industries, including financial services, the not-for- profit sector, and business services, Mary has been a facilitator and instructor for over 12 years and has developed and presented a number of professional development courses for both qualified accountants and candidates.View Full Profile