ASPE – Current Developments, Complex Transactions and Disclosure (January 12, 2027)

ASPE – Current Developments, Complex Transactions and Disclosure
Tuesday, January 12, 2027
Time: 9:00 a.m. – 12:30 p.m. Pacific
Format: Live Online Workshop
Instructional Hours: 3.25
Accounting Standards for Private Enterprises (ASPE) continue to present challenges in areas requiring professional judgment, particularly revenue recognition, complex transactions, financial instruments, estimates and financial statement disclosures.
This practical workshop reviews selected current and emerging ASPE developments while concentrating on the financial reporting issues most frequently encountered by small and medium-sized enterprises.
Using practical examples and common practice review deficiencies, participants will explore the application of accounting standards and the importance of clear, meaningful financial statement disclosures.
Key Topics:

• Current and emerging ASPE developments
• Revenue recognition, long-term contracts and percentage of completion
• Deferred revenue and complex transactions
• Financial instruments, related parties and preferred shares
• Going concern, debt covenants, contingencies and disclosures

Ideal for: Public practitioners and accounting professionals involved in preparing, reviewing or auditing ASPE financial statements.

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