ASNPO Knowledge Centre
ASNPO at a Glance
This publication has been compiled to assist users in gaining a high level overview of Accounting Standards for Not-for-Profit Organizations (ASNPO) included in Part III of the CPA Canada Handbook – Accounting as of October 31, 2019.
Not every standard in the ASNPO Handbook is included in this ASNPO at a Glance publication. This publication focuses on recognition, measurement and presentation of ASNPO standards and does not cover disclosure requirements. Many of the ASNPO standards that are not included in this publication are focused on disclosure.
A not-for-profit organization (NPO) applying Part III of the CPA Canada Handbook also applies the accounting standards for private enterprises (ASPE) in Part II of the CPA Canada Handbook to the extent that the standards in Part II address topics applicable for NPOs that are not addressed in Part III.
Please refer to our series of ASPE at a Glance publications for a high level overview of these standards.
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Please choose below to access individual ASNPO at a Glance per standard.