The Society of Professional Accountants of Canada The Society of Professional Accountants of Canada
La Societe Des Comptables Professionnels Du Canada
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Examination Topics

Advanced Accounting and Reporting

  • Financial Statement Concepts

    • Concepts of Financial Reporting
    • Standards for presentation and disclosure:
      • Balance Sheet
      • Income Statement
      • Statement of changes in financial position
      • Noted to the financial statements: accounting Policies and other
    • Analysis of Financial Statement Information
    • Other Presentation of financial information

  • Financial Statement Items

    • General Accepted Accounting principals
    • Recognition, Measurement, Valuation, Presentation
    • Balance Sheet Accounts
    • Revenue and Expense Accounts

  • Transactions and Events

    • General Accepted Accounting Principles
    • Recognition, Measurement, Valuation, Presentation
    • Changes in Accounting Policy
    • Accounting for Correction of Errors
    • Accounting for Business Combinations
    • Unusual Versus Extraordinary Items
    • Discontinued Operations
    • Commitments and Contingencies
    • Segmented Information
    • Related Parties
    • Income Taxes
    • Interest Costs
    • Interim Financial Reporting
    • Employee Benefits
    • Leases
    • Research and Development Costs
    • Nonmonetary Transactions
    • Installment Sales and Consignments
    • Bankruptcy
    • Current Value Accounting
    • Pension Accounting
    • Consolidations
    • Joint Ventures
    • Partnerships
    • Limited Partnerships
    • Limited Liability Partnerships
    • Professional Corporations

  • Public Sector and Non-Profit Organizations Accounting

    • Fund Accounting
    • Budgetary Accounting
    • Public Sector Financial Reporting
    • Non-Profit Organizations
      • Colleges and Universities
      • Hospitals
      • Voluntary Health and Welfare Organizations
      • Charitable Organizations
      • Religious Institution
      • Professional Associations
      • Cultural Associations
      • Mutual Benefit Societies

  • Finance

    • Concept of Leverage
    • Long Term Debt
    • Debentures and Other Debt Issuances
    • Share Issuances
    • Dividends
    • Earnings Per Share
    • Financial Instruments
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