I have always found the concept of what fair value is and how to determine it an interesting subject. This Deloitte newsletter explores practical and technical aspects of applying IFRS 13 Fair Value Measurement in four specific areas affecting financial instrument valuations and disclosures ...

This webcast focuses on advanced tools for financial statement analysis, including the lesser-known techniques which are becoming increasingly important in the first year of IFRS and ASPE reporting.

Financial Accounting: Liabilities & Equities [FA3] is the third in a sequence of five courses in the financial accounting stream in the CGA program of professional studies. It is an intermediate financial accounting course that builds on the basic understanding of financial accounting that you have acquired in previous financial accounting courses.

Financial Accounting: Assets [FA2] is the second of five courses on this subject in the CGA program of professional studies. This intermediate financial accounting course builds on the basic understanding that you should have acquired in Financial Accounting Fundamentals [FA1] or an equivalent introductory course. It is designed to enable you to further develop accounting knowledge and skills in preparation for the subsequent three courses in financial accounting, and to relate this knowledge to other courses in the program of professional studies.

Financial Accounting Fundamentals [FA1] is the first in a sequence of five courses in financial accounting and accounting theory in the CGA program of professional studies. As an introductory course, it is designed to enable you to build a foundation of knowledge and skills in preparation for the other courses in financial accounting, as well as for the study of related courses in the accounting curriculum.

Excel guru Ken Puls reviews the basics of Excel formula and function libraries and opens up a whole new world of possibilities for your spreadsheets. Take Excel from a static sheet of paper to a dynamic calculator. Using clear and relevant examples, the course progresses through more complex scenarios, illustrating how to build an inventory analysis, income forecast, cash flow, and balance sheet.

In almost every situation, companies must choose whether to lease or buy the items that are used in day-to-day business activities. Join industry expert Karine Benzacar as she covers decision analysis between leasing and buying and reviews accounting for leases, both under current accounting standards and new proposals for lease accounting.

In 2010, CGA-Canada’s PD Net published an article entitled GAAP for Private Enterprises. The purpose of that article was to advise stakeholders about the changes to accounting and reporting requirements by private enterprises that were to be implemented for fiscal periods beginning on or after January 1, 2011. The article provided background information and an overview of the then-upcoming changes.

Accounting standards for private enterprises (ASPE) apply to annual periods beginning on or after January 1, 2011. Subsequent to their initial release in December 2009, the AcSB has made, or proposed, a number of amendments to Part II of the Handbook – Accounting. This course will prepare you for ASPE by addressing the key changes made by the changeover to ASPE as well as highlighting the 2011 and 2012 amendments to ASPE.

This webcast will summarize the current status of Canadian accounting standards for not-for-profit organizations (ASNPO). The new standards are based primarily on accounting standards for private enterprises (ASPE) so the webinar begins with an overview of Part II of the Handbook, then moves to the NPO-specific standards of Part III.