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Section 3032 - Inventories held by not-for-profit organizations

Effective date:

January 1, 2012

Published by the AcSB:

December 2010

Overview

This Section prescribes the accounting treatment for inventories of a not-for-profit organization. Except as otherwise provided for in this Section, a not-for-profit organization applies, Section 3031 Inventories in Part II of the Handbook.

History of Section 3032

Date

Development

Comments

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.

Not-for-Profit Advisory Committee meetings

 

Amendments under consideration

 

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.