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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 December 1, 2015.

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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Related Publications

Date Title
Oct 27, 2016 Accounting Standards for Not-for-Profit Organizations Update 2016
Oct 20, 2015 Accounting Standards for Not-for-Profit Organizations Update 2015
Oct 16, 2014 ASNPO Update 2014
Sep 15, 2014 Employee Future Benefits: What you need to know about Sections 3462 and 3463
Jun 23, 2011 A Guide to Financial Instruments for Private Enterprises and Not-for-Profit Organizations
June 23, 2011 A Guide to Hedge Accounting for Private Enterprises and Not-for-Profit Organizations


ASNPO AT A GLANCE

Please choose below to access individual ASNPO at a Glance per standard.​

Section Title
Section 1501 First-time Adoption by Not-for-Profit Organizations​
Section 3032 Inventories Held by Not-for-Profit Organizations
Section 3463 Reporting Employee Future Benefits by Not-for-Profit Organizations​
Section 4440 Collections Held by Not-for-Profit Organizations
Section 4450 Reporting Controlled and Related Entities by Not-for-Profit Organizations​
  Financial Statement Presentation​
  Contributions​
  Capital Assets​