- #Cpa uganda financial accounting notes professional#
- #Cpa uganda financial accounting notes download#
Learn about whether not-for-profit organizations applying Accounting Standards for Not-for-Profit Organizations (ASNPO) in Part III of the CPA Canada Handbook – Accounting should adjust annual financial statements issued in 2020 for the effects of COVID-19.ĪSPE Alert: Assessing potential COVID-19 impacts on financial statements: Questions to ask under ASPE (June 2020) Learn about whether companies applying Accounting Standards for Private Enterprises (ASPE) in Part II of the CPA Canada Handbook – Accounting should adjust annual financial statements issued in 2020 for the effects of COVID-19.ĪSNPO Alert: Subsequent events and other considerations related to COVID-19 (April 2020) This blog highlights some important interim reporting considerations for management and auditors in light of COVID-19.ĪSPE Alert: Subsequent events and going concern considerations related to COVID-19 (April 2020) Recipients of the LEEFF will be subject to strict conditions including a requirement to commit to publish annual climate-related disclosure reports consistent with the Financial Stability Board's Task Force on Climate-related Financial Disclosures (TCFD) as well as details on how their future operations will support environmental sustainability and national climate goals.įor details on the TCFD recommendations and climate-related disclosure practices by Canadian public companies, see our TCFD overview webpage and 2019 Climate Disclosure Study.ĬOVID-19 and Interim Reporting (May 2020) Our latest resourcesĬlimate-related reporting conditions accompany federal government's Large Employer Emergency Financing Facility (LEEFF) To help you navigate this new environment, we have compiled an inventory of resources which highlight important financial reporting considerations and the latest updates from regulators and accounting standards setters. financial statement and Management's Discussion & Analysis (MD&A) disclosures.restructuring provisions and employee termination benefits.loan covenants, modifications and debt classification (short and long-term).impairments of financial and non-financial assets (including goodwill).Some of the specific areas impacted by COVID-19 include, but are not limited to:
#Cpa uganda financial accounting notes professional#
Practical Paper on Business and Data Analytics guideĬertified Public Accountants are skilled and competent professional accountants, auditors, finance managers, tax consultants and practitioners both in public and private sectors.COVID-19 will have a significant impact on the preparation of interim and annual financial statements.
#Cpa uganda financial accounting notes download#
Advanced Public Financial Management 2021 New Syllabus notes: Open to Download at KASNEB Website.Advanced Management Accounting 2021 New Syllabus notes: Open to Download at KASNEB Website.Advanced Auditing and Assurance 2021 New Syllabus notes: Open to Download at KASNEB Website.Advanced taxation 2021 New Syllabus notes: Open to Download at KASNEB Website.
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