Standards for Not-for-Profit Organizations

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WHAT'S NEW

Webinar – Explore PSAB’s Exposure Draft on Revenue
April 5, 2017. Tune in to this webinar on June 26, 2017 (English) or June 27, 2017 (French) to learn about PSAB’s new Exposure Draft on revenue. We outline proposals regarding recognition, measurement, and disclosure of revenue.

Webinar – AcSB Spring 2017 Update - ASPE
March 31, 2017. Tune in to this webinar on May 9, 2017 (English) or May 10, 2017 (French) to get the latest updates on the AcSB’s projects for Redeemable Preferred Shares, Financial Instruments, Agriculture and other developments in financial reporting.

Survey – Revenue in Part II of the Handbook
March 29, 2017. Do you or your clients account for revenue using the private enterprise standards in Part II directly or via the not-for-profit standards in Part III? Here’s your opportunity to influence the AcSB in deciding whether to undertake a project on revenue in Part II. Complete this 20-minute survey by May 17, 2017.

Exposure Draft – Asset Retirement Obligations, Proposed Section PS 3280
March 9, 2017. PSAB has issued an Exposure Draft that proposes a new standard on asset retirement obligations. Stakeholders are encouraged to submit their comments, on the form provided, by June 15, 2017.

FYI Article – Change Is Coming to Accounting Standards for Not-for-Profit Organizations!
February 17, 2017. This article outlines the AcSB’s Exposure Draft and urges you to respond by May 31, 2017.

Webinar – AcSB Exposure Draft for Private Sector Not-for-Profits
February 10, 2017. Tune in to this webinar on April 12, 2017 (English) or April 19, 2017 (French) to learn about the AcSB’s Exposure Draft. We outline the proposals that focus on tangible capital assets, intangible assets and collections held by these entities.

Webinar – Explore PSAB’s Exposure Draft on Asset Retirement Obligations
February 3, 2017. Tune in to this webinar on April 6, 2017 (English) or April 13, 2017 (French) to learn about PSAB’s new Exposure Draft on asset retirement obligations. We outline proposals regarding recognition, measurement, presentation and disclosure of obligations associated with the retirement of tangible capital assets.

AcSB Exposure Draft – Accounting Standards Improvements for Not-for-Profit Organizations
February 1, 2017. The AcSB has issued an Exposure Draft proposing to revise and replace Section 4431, Tangible Capital Assets held by Not-for-Profit Organizations, Section 4432, Intangible Assets held by Not-for-Profit Organizations, and Section 4440, Collections held by Not-for-Profit Organizations. Stakeholders are encouraged to submit their comments by May 31, 2017.

FYI Article – Take Stock of These Effective Dates
January 20, 2017. Be mindful of the effective dates of recently issued accounting standards and amendments affecting you.

Not-for-Profit Advisory Committee Notes – November 17, 2016
December 20, 2016. These meeting notes provide a summary of discussions held.

Basis for Conclusions – Withdrawal of Disclosure of Related Party Transactions by Not-for-Profit Organizations – Section PS 4260.
December 6, 2016. This document sets out how PSAB reached its conclusions. As well, it sets out significant matters arising from comments received in response to its Exposure Draft and indicates how the Board dealt with the issues raised.

Not-for-Profit Advisory Committee Notes – June 21, 2016
September 23, 2016. These meeting notes provide a summary of discussions held.

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