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Section 4470 - Disclosure of allocated expenses by not-for-profit organizations

Effective date:

January 1, 2012

Published by the AcSB:

December 2010


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




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.