Section 4400 - Financial statement presentation by not-for-profit organizations

Effective date:

January 1, 2012

Published by the AcSB:

December 2010


This Section establishes presentation and disclosure standards for financial statements of not-for-profit organizations.

History of Section 4400




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

  • February 22, 2017 - Using consistent concepts to recognize revenue and possible options to account for donor stipulated contributions
  • November 17, 2016 - Contributions – Revenue Recognition and Related Matters

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.