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Section 3280 - Contractual obligations

Effective date:

January 1, 2011

Published by the AcSB:

December 2009

Overview

This Section establishes disclosure standards in respect of contractual obligations.

History of Section 3280

Date

Development

Comments

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.

Related Interpretations

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.