Section 4470 - Disclosure of allocated expenses by not-for-profit organizations
Effective date: |
January 1, 2012 |
Published by the AcSB: |
December 2010 |
Overview
This Section establishes disclosure standards for a not-for-profit organization that classifies its expenses by function and allocates its expenses to a number of functions to which the expenses relate.
History of Section 4470
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
- November 17, 2016 - Effective date of the proposals
- January 6, 2016 - Accounting Standards Improvements for NFPOs
- January 6, 2016 - Disclosure of Allocated Expenses
Amendments under consideration
- None