This course will review specific standards in ASPE, covering more complex topics. Part II is a useful update for both practitioners and CPAs in industry.
Part II will examine specific standards:
• Inventories, Leases, and Long-Lived Assets
• Financial Instruments – more complex topics
• Non-Financial Investments
• Non-Financial Liabilities
• Capital structure
• More complex topics
• Income statement
• Cash flow statement
Short case studies and examples will be used to illustrate key concepts.