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 Home » Continuing Education » Professional Development » 2010 Spring/Summer Courses » Accounting
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Accounting
RE-OFFERING IFRS Financial Statement Presentation & Accounting Policies Level: Introductory to Intermediate Objective: The objective of this seminar is to review the requirements under IFRS for preparing complete annual and interim financial statements including the income statement, balance sheet, statement of shareholders' equity and cash flow statement, and highlight differences with current Canadian GAAP. It will also review the standards on reporting segments and the reporting of general accounting policies, changes in policies and errors. Also included is a summary of the IASBs recent discussion paper on the proposed changes to the financial statements, and the direction of future changes. Who Should Attend: CAs and other professionals who are involved in the preparation of financial statements for publicly accountable enterprises. Benefits Of Attending: The seminar and learning materials provide participants with an understanding of financial statement presentations under IFRS and disclosure. Cases throughout the day will assist in understanding the preparation of these IFRS compliant financial statements. Participants will be able to apply the standards that impact financial statement presentation in their work environment. Content: · introduction and overview of IFRS standards · IAS 1 presentation of financial statements · IAS 8 accounting policies, changes in accounting estimates and errors · IAS 7 cash flow statement · IFRS 8 operating segments · IAS 34 interim financial reporting · IASB Discussion Paper - preliminary views on financial statement presentation. Prerequisite: None Seminar Leader: (Instructor Bios Page 22) Allan Jenkins, CA, CPA Non-Member: $330 1 Passport Day 7 PD Hrs Accounting
RE-OFFERING Not-for-Profit Organizations Accounting Issues Level: Intermediate Objective: This seminar provides an overview of the accounting standards for not-for-profit organizations, and reviews the application of GAAP with an emphasis of the areas where choices have to be made in the preparation of financial statements. Who Should Attend: Individuals responsible for preparing, analyzing or auditing financial statements for smaller not-for-profit organizations. Individuals involved in larger organizations may prefer to attend the seminar Not-for-Profit Organizations & Registered Charities Accounting, Auditing & Taxation Issues. Benefits Of Attending: At the end of this seminar, participants should have an understanding of the accounting issues specific to NFPOs, including when and how to use fund accounting, and be able to review the implications of more complex accounting standards like financial instruments. Content: · financial statement presentation a review of the accounting choices that must be made in the preparation of financial statements for not-for profit organizations · recently revised and proposed standards · accounting for financial instruments · accounting for contributions and contribution receivables · accounting for capital assets and collections · accounting and disclosures related to controlled and related entities · other matters and disclosures use of a disclosure checklist. Prerequisite: None Seminar Leader: (Instructor Bios Page 22) Tammy Crowell, CA, MBA Non-Member: $330 1 Passport Day 7 PD Hrs Accounting RE-OFFERING NEW NAME ASPE: Accounting Standards for Private Enterprises Formerly: Transitioning to Private GAAP Level: Intermediate - Advanced Objective: To provide a complete comparison of current GAAP standards contained in CICA Handbook Accounting Part V (previously the CICA Handbook Accounting and the CICA Handbook Accounting XFI) with accounting standards for private enterprises now included in Part II of the CICA Handbook - Accounting. The course will provide a brief historical reference of how these standards came to be followed by a section by section change (by financial statement grouping). The primary objective is to provide participants with the opportunity to understand what will change and what will not change from current practice in all areas (recognition, measurement, presentation and disclosure) and how these changes will impact the financial statements of private enterprises. The material will include sample sets of financial statements for illustrative purposes to demonstrate the changes. In addition, the course will identify the transitional requirements associated with adopting this new framework, identifying the transitional options as the topics are reviewed. In addition to private enterprises, it is likely that many not-for-profit organizations may be adopting many of these same recognition, measurement and disclosure principles; however, the status and framework to be adopted by not-for-profit organizations has not yet been determined. The primary objective is to provide participants with the opportunity to understand what will and what will not change when comparing current accounting practice with the accounting standards for private enterprises. Learning outcomes: Participants will learn the new standards for private enterprises and appreciate the impact this changeover will have on the financial statements of private enterprises. Who will benefit: This course is directed to public practitioners and industry accountants who that have been trained and practice in Canadian GAAP for non-publicly accountable enterprises. Prerequisite: None Seminar Leader: (Instructor Bios Page 22) Susan McIsaac, FCA Non-Member: $330 1 Passport Day 7 PD Hrs Accounting
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1410 - 1791 Barrington Street, Halifax, Nova Scotia, B3J 3L1, t: 902.425.3291, f: 902.423.4505 icans@icans.ns.ca |
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