Accounting Standards for Private Sector Not-for-Profit Organizations

Overview

Active Projects

Combinations – Initial Measurement and Related Disclosures

Continued consultation with the Not-for-Profit Advisory Committee and key stakeholders

Contributions – Revenue Recognition and Related Matters

Public outreach has occurred since June 2013 and is continuing

Consultation with the AcSB’s Not-for-Profit Advisory Committee began in January 2016 and is continuing

CPA Canada Handbook

CPA Canada Handbook – Accounting, Part III contains all the accounting standards for not-for-profit organizations, set by the AcSB. Its available in print and online. 

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Follow Part II news

Some NFPOs may need to apply standards found in CPA Canada Handbook – Accounting, Part II. Don't forget to keep up with accounting standards for private enterprises!

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News

March 15, 2019 News
Reporting Performance Measures

The AcSB issued a revised Framework for managers, directors and users. Join this initiative to help improve the quality of financial and non-financial performance measures reported by leveraging the Framework.

March 12, 2019 News
On-Demand Webinar – AcSB Framework for Reporting Performance Measures

Are you a preparer, director, practitioner, investor or contributor who reports, oversees, assesses or uses performance measures? Watch the webinar to learn how you can help improve the quality of performance measures by leveraging this Framework.

February 27, 2019 Meeting Summary
Webinar – AcSB Framework for Reporting Performance Measures

Are you a preparer, director, practitioner, investor or contributor who reports, oversees, assesses or uses performance measures? Learn how you can help improve the quality of performance measures by leveraging this Framework. Join in on February 27, 2019 (English) or March 1, 2019 (French).