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ASNPO standards effective in 2018 and beyond | Deloitte CFR

ASNPO

The following standards have been issued or amended on or after January 1, 2018:

Title Description Effective Date
Section 4433 - Tangible capital assets held by not-for-profit organizations This Section provides guidance on contributed assets and write-downs of assets. Effective for annual financial statements relating to fiscal years beginning on or after January 1, 2019. Earlier application is permitted.
Section 4434 - Intangible assets held by not-for-profit organizations This Section provides guidance on contributed assets and write-downs of assets. Effective for annual financial statements relating to fiscal years beginning on or after January 1, 2019. Earlier application is permitted.
Section 4441 - Collections held by not-for-profit organizations This Section requires all collections to be recorded on the statement of financial position at either cost or nominal value. Effective for annual financial statements relating to fiscal years beginning on or after January 1, 2019. Earlier application is permitted. Retrospective application of Section 4441 is required.

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.