Section PS 4230 - Capital Assets Held by Not-for-Profit Organizations

October 01, 2018

SCOPE

Section PS 4230 applies to:

  • Accounting for capital assets held by GNPOs.
  • Accounting for capital assets recognized under PSG-2, Leased Tangible Capital Assets, and PSG-5, Sale-leaseback Transactions.

Does not apply to:

  • Items held as part of a collection (see Section PS 4240, Collections held by Not-for-Profit Organizations).

Download this standard

This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our privacy statement for more information on the cookies we use and how to delete or block them.