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Course Schedule

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Exam Date
September 15-17, 2026
Course
CFE Technical Accounting IFRS / ASPE Course • View Course Description
Venue
Video

(All times are in EST.)

 

Session

Topics
Session 1 Financial Accounting
  • Revenue Recognition - ASPE S3400
  • Revenue Recognition - IFRS 15 - Introduction and Step A
  • Revenue Recognition - IFRS 15 - Step B
  • Revenue Recognition - IFRS 15 - Step C and D
Session 2 Financial Accounting
  • Introduction - watch first
  • Consolidations
  • Investments in Associates
Session 3 Financial Accounting
  • Property, Plant and Equipment
  • Investment Properties
  • Interests in Joint Arrangements and Joint Ventures
Session 4 Financial Accounting
  • Impairment of Long-Lived Assets
  • Foreign Currency Translation
  • Asset Retirement Obligations
  • Government Grants
Session 5 Financial Accounting
  • Stock Based Compensation
  • Inventory
  • Provisions, Contingent Liabilities and Contingent Asset - Lecture
  • Borrowing Costs
  • Agriculture
Session 6 Financial Accounting
  • Intangible Assets
  • Leases - IFRS
  • Lease - ASPE
  • Non-Profit Organizations
Session 7 Financial Accounting
  • Non-Current Assets Held for Sale and Discontinued Operations
  • Changes in Accounting Policies and Changes in Estimates
  • Non-Monetary Transactions
  • Related Parties
Session 8 Financial Accounting
  • Part 1 - Financial Instruments Introduction and Presentation & Classification
  • Part 2 - Financial Instruments Measurement and Recognition (of Assets under IFRS)
  • Part 3 - Financial Instruments Subsequent Measurement - Financial Liabilities (under IFRS)
  • Part 4 - Financial Instruments Subsequent Measurement of Financial Instruments and Recognition of Losses under ASPE
  • Part 5 - Financial Instruments Derecognition of a Financial Liability and Reclassification
  • Part 6 - Impairment
Session 9 Financial Accounting
  • Holistic - Case Take-up
Session 10 Financial Accounting
  • Canadian Wines Case Take-up - Identification of Requireds and Accounting Issues
  • Canadian Wines Case - Take-up of Accounting for Vineyards (i.e. Land & Vines)
  • Canadian Wines Case - Take-up of Accounting for Inventory
  • Canadian Wines Case - Take-up of Accounting for Website and Safety Equipment
  • Canadian Wines Case - Take-up of Accounting for Revenue Recognition
  • Canadian Wines Case -Take-up of Accounting for Preferred Shares
  • Canadian Wines Case - Take-up of Accounting for Safety Equipment
  • Canadian Wines Case - Take-up - Take-up of Required #2 - Financing Available
Session 11 Financial Accounting
  • Future Income Taxes - Introduction
  • Future Income Taxes Part 1
  • Future Income Taxes Part 2

Notes

  1. Binders – Binders will be picked up from the PASS office or couriered to students upon registration

Register for CFE Technical Accounting IFRS / ASPE Course

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PROFESSIONAL ACCOUNTING SUPPLEMENTARY SCHOOL

We train accounting students to pass the PEP Module Exams and CFE in order to obtain their CPA designation. We have had over 25 years of experience, delivering courses to thousands of students in small and mid-sized firms as well as in-house programs at all of the large 4 accounting firms. Our personalized approach along with our case writing techniques and extensive technical notes, combine into the right formula for students to pass the CPA exams.

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