Not-for-profit financial reporting alert: Tangible capital assets, intangible assets and collections

Learn about the new accounting standards issued in March 2018 in Part III (Accounting Standards for Not-for-Profit Organizations) of the CPA Canada Handbook – Accounting.

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This CPA Canada Not-for-Profit Financial Reporting Alert highlights key changes resulting from the new accounting standards in Part III, effective for annual periods beginning on or after January 1, 2019.

This alert also considers some possible assurance implications that may result from the adoption of the new standards.