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Section 1800 - Unincorporated businesses

Effective date:

January 1, 2011

Published by the AcSB:

December 2009


This Section establishes disclosure standards for unincorporated businesses. Minimum standards of disclosure that apply to unincorporated businesses as well as incorporated businesses are dealt with elsewhere in Part II of the Handbook. However, special problems arise in statements of unincorporated businesses because such businesses, unlike limited companies, are not entities separate from their owners. Only these special problems are dealt with in this Section. The requirements of this Section are only applicable to unincorporated businesses.

History of Section 1800




December 2009

Part II of the CPA Canada Handbook  issued

Effective for fiscal years beginning on or after January 1, 2011.

Note: The above summary does not include details of consequential amendments made as the result of other projects.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.