Standards for Not-for-Profit Organizations

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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.

Webinar – AcSB Update (Fall 2016)
September 14, 2016. Tune in to this webinar on November 7, 2016 (English) or November 14, 2016 (French) to get the latest updates from the AcSB on their current projects and a general update on developments in financial reporting. 

AcSB Exposure Draft – 2017 Annual Improvements to Accounting Standards for Private Enterprises.
September 13, 2016. The AcSB has issued an Exposure Draft proposing amendments that will affect private enterprises and not-for-profit organizations. Stakeholders are encouraged to submit their comments by December 15, 2016.

AcSB 2015-2016 Annual Report – Blazing the Trail
July 18, 2016. The theme of this year’s Annual Report articulates the momentum we achieved in expanding our stakeholder reach. Read more about the past year’s accomplishments, including the publication of our new Strategic Plan.

Invitation to Comment – PSAB Draft Strategic Plan for 2017-2020
May 30, 2016. PSAB has issued an Invitation to Comment on its next strategic plan, which outlines its vision, mission and strategic objectives that will guide its standard-setting activities. Stakeholders are encouraged to submit their comments, on the form provided, by October 28, 2016.

PSAB Survey – 2016 Stakeholder Survey on PSAB’s Performance
May 4, 2016. PSAB is seeking your feedback to gauge its performance and identify areas for improvement. You can help by completing this survey by July 1, 2016.

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