PRoFeSSIoNAL DeVeLoPMeNT
HIGHLIGHTS FROM CGA-BC’s WINTER 2014 PD SERIES
All seminars described below will be taking place in the Lower Mainland unless otherwise noted. To register or to access
CGA-BC’s complete PD program, visit www.cga-bc.org/pd or contact Allyson Hayward at 604.637.6801 or
[email protected].
Current Issues in Federal Taxation
There have been a number of CRA
challenges concerning the disposal of a
capital property and whether that property
qualifies as a principal residence. First, this
seminar will explore the criteria for claiming
the principal residence exemption. Second,
it will explain how to determine whether
a transaction is on a capital or income
account. Finally, it will review the criteria the
CRA uses in determining REOP (Reasonable
Expectation of Profit), as well as a number of
court cases and recent legislative changes.
Feb 25, 9:00am-4:30pm
Accounting Standards for Private
Enterprises (ASPE) Update
The mandatory implementation dates for
ASPE Part II have now passed for most
businesses. Now that the new standards have
been implemented, questions are arising.
Many users of ASPE financial statements are
indicating that it is often less clear when the
right answer has been obtained. As well,
there have been a number of updates since
the release that may not be fully understood.
This presentation will focus on a number of
the major issues with which preparers and
users of ASPE financial statements have indicated they are experiencing challenges. It will
also provide clarity on updates and changes.
Feb 26, 9:00am-4:30pm
IFRS Revenue Recognition & Leases
A revised exposure draft is out for revenue
recognition, and some companies will find
significant changes to the way revenue is
reported. The objective of this project,
conducted jointly by the International
Accounting Standards Board (IASB) and
the US-based Financial Accounting
Standards Board (FASB), was to clarify the
principles for recognizing revenue from
contracts with customers. The proposed
standard applies to all contracts with
customers, except leases, financial
instruments, and insurance contracts. It
would replace both IAS 11 Construction
Contracts and IAS 18 Revenue. Basing
revenue recognition on the concept of
control, rather than on the current
distinction between goods and services,
could represent a significant shift for some
entities, and care will be needed to
determine how the new approach would
apply to their circumstances.
Feb 26, 9:00am-4:30pm
excel
Excel – Intermediate (Lab)*
This seminar will build on your Excel skills
to create, edit, and format professionalcalibre worksheets with Microsoft Excel.
You will learn to work with formulas and
functions, and sort, filter, and manipulate
data. The seminar will also explore Excel’s
graphic capabilities, including charting,
diagrams, and graphing data.
Feb 14, 9:00am-4:30pm
Excel – Advanced*
Learn about the features and functions in
Excel that will make accounting and finance
tasks easier, faster, and more accurate. In
this seminar, you’ll work with the many
advanced features and best practices to
analyze, sort, report, and present
information in Excel.
Lab: March 7, 9:00am-4:30pm
Bring your own laptop - Coquitlam:
Mar 21, 9:00am-4:30pm
Excel – Budgeting and Techniques*
This seminar will help you use Excel’s many
advanced features more effectively for
budget development and monitoring. Many
organizations, large and small, use Excel as
their primary tool for creating and
monitoring budgets. Gain hands-on
experience working with Excel’s many
features, such as data consolidation for
budgets, securing workbooks, and
forecasting and charting techniques for
budget presentations.
Lab: April 11, 9:00am-4:30pm
Bring your own laptop - Coquitlam:
May 2, 9:00am-4:30pm
Management
The New Manager’s Toolbox: Concrete
Skills You Need for Your New
Responsibilities
This dynamic seminar will provide
leaders—both new and those who “missed
the manual”—with everything they need to
lead successfully. It will benefit anyone who
is in a new managerial or supervisory role,
or thinking of taking on such a role.
March 11-12, 9:00am-4:30pm
crossstudio/iStock/Thinkstock
Tax & Accounting
Tax Update – Corporate and Individual
2013
This seminar will provide an update on
corporate and individual federal income tax
in preparation for the 2013 filing season,
and will cover specific current tax issues
frequently encountered by tax practitioners
and businesses. It is designed for anyone
involved in the preparation of corporate
and individual federal tax returns, and for
those who wish to update their general
knowledge of federal taxation principles.
Feb 24, 9:00am-4:30pm
*Qualifies for the Certificate of Achievement in Excel
CPABC in Focus • Feb/Mar 2014
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