Standards for Not-for-Profit Organizations

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WHAT'S NEW

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.

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.

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.

Invitation to Comment – AcSB 2016-2021 Draft Strategic Plan
May 20, 2015. The AcSB has issued an Invitation to Comment on its next strategic plan, which outlines the AcSB’s vision, how it will operate and the broad policy objectives that will guide its standard-setting activities.  Stakeholders are encouraged to submit their comments, on the form provided, by September 17, 2015.

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