Accounting for Investments (Canadian GAAP)

Develop your knowledge on investments under Accounting Standards for Private Enterprises (ASPE) under Canadian GAAP.

Limited Time COVID-19 Half Price Special

$179   $79 USD

$179  $79 USD

Control Continuum

Understand the different levels of influence from significant influence, to joint control and control and the implications of each on financial reporting.

Control Continuum

Understand the different levels of influence from significant influence, to joint control and control and the implications of each on financial reporting.

Cost and Equity Method

Learn how to account for investments using the cost and equity method of accounting.

Impairment Testing

Know the triggers of impairment and how to write down investments.

Impairment Testing

Know the triggers of impairment and how to write down investments.

Joint Arrangements

Become familiar with joint arrangements and joint control accounting under Canadian GAAP.

Course Preview

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Full Course Outline

Part 1: Introduction to Investments under Canadian GAAP
Part 2: Key Terms and Control Considerations
Part 3: Cost vs. Equity Method
Part 4: Significant Influence, Impairment Testing, Gains and Losses
Part 5: Presentation Requirements and Subsequent Transactions
Part 6: Accounting for Subsidiaries and Joint Arrangements
Part 7: Accounting for Investments

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