Accounting for Investments under ASPE

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

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

- Control continuum - we'll review the different stages of control from significant influence to control and how each are determined

- Cost and equity method - understand when to use the cost and equity methods of accounting for investments and how to measure investments under each method

- Impairment testing - we'll review the triggers of impairment and how to write down investments

- Joint arrangements - understand the accounting treatment for joint arrangements under GAAP

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.