Course: Accounting Standards for Private Enterprise Part 2

ASPE Refresher Part II


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 ASPE standards:


• Inventories, leases, and long-lived assets.
• Strategic investments.
• Capital structure.
• More complex topics, including:
o Financial Instruments
o Business Combinations
o Employee Future Benefits
o Stock-based Compensation
o Income Taxes

Short case studies and examples will be used to illustrate key concepts.