Not-for-profit Financial Reporting Guide

Front Cover
Canadian Institute of Chartered Accountants, 1998 - Financial statements - 290 pages

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Contents

Introduction
1
Contributions
9
The Deferral Method of Accounting for Contributions
21
The Restricted Fund Method of Accounting for Contributions
43
Contributions Receivable
55
Capital Assets
63
Collections
87
The Statement of Financial Position and the Presentation
97
statement of changes in net assets may be presented together with
124
Reporting Controlled and Related Entities
139
Disclosure of Related Party Transactions
159
Accounting Changes
165
Purpose and scope
1
Definitions 02 09
214
Transitional provisions 78 80
228
ACCOUNTING RECOMMENDATIONS MARCH 1996 4410 01
247

The Statement of Operations
113
The Statement of Changes in Net Assets 121
23
Copyright

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