Section 1001 - Financial statement concepts for not-for-profit organizations
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Effective date: |
January 1, 2012 |
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Published by the AcSB: |
December 2010 |
Overview
This Section describes the concepts underlying the development and use of accounting principles in general purpose financial statements.
History of Section 1001
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Date |
Development |
Comments |
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December 2010 |
Part III of the CPA Canada Handbook issued |
Effective for fiscal years beginning on or after January 1, 2012. Earlier application permitted. |
Note: The above summary does not include details of consequential amendments made as the result of other projects.