Accounting for Financial Instruments under ASPE

In this course, you'll accelerate your financial accounting knowledge on financial instruments under Accounting Standards for Private Enterprises in Canadian GAAP.

We'll review the accounting treatments for following topics throughout the course with examples:

- Measurement and recognition - how to measure and recognize financial instruments under Canadian GAAP

- Mandatorily redeemable preferred shares - shares that have the right to force the other party to redeem have unique treatment

- Impairment - know when and how to test for impairment

- Derivatives - an overview of accounting for derivatives including stock options

By the end of this course, you'll have a strong understanding of these technical accounting topics and be well versed in these topics. You'll also receive access to the course Q&A section where you can ask the instructor 1:1 questions.