Section 4400 - Financial statement presentation by not-for-profit organizations
Effective date: |
January 1, 2012 |
Published by the AcSB: |
December 2010 |
Overview
This Section establishes presentation and disclosure standards for financial statements of not-for-profit organizations.
History of Section 4400
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
- 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