Transitioning non-complex private sector not-for-profit organizations to Part III

For private sector not-for-profit organizations transitioning to Part III, there are many changes and clarifications that are easy to miss. Learn how some of these changes and clarifications will impact non-complex entities.

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Accounting Standards for Private Sector Not-for-Profit Organizations (Part III) provides tools to help your non-complex entity navigate through Part III and the use of Part II.

Receive guidance that includes:

  • highlights of significant changes
  • items for your consideration that explain the potential impact of these changes

How this will benefit you:

  • Part III is effective for fiscal years beginning on or after January 1, 2012, and must be adopted on a retrospective basis
  • it includes clarifications that could go unnoticed
  • there have been a number of changes to ASPE (Part II) that you will need to become familiar with