Introduction to Accounting Standards that Apply only to Government Not-for-Profit Organizations (the PS 4200 Series)

Not-for-profit organization (NPO)

• An entity, normally without transferable ownership interests, organized and operated exclusively for social, educational, professional, religious, health, charitable or any other not-for-profit purpose. A NPO's members, contributors and other resource providers do not, in such capacity, receive any financial return directly from an organization.

Download this standard