ASNPO Knowledge Centre
Collected here are useful resources to help increase your understanding of the accounting required under Part III of the CPA Canada Handbook–Accounting Standards for Not-For-Profit Organizations (ASNPO).
Annual updates and essential guides
Accounting Standards for not-for-profit Organizations update 2023
Accounting Standards for not-for-profit organization update 2022
Employee Future Benefits: What you need to know about Sections 3462 and 3463
A Guide to Financial Instruments for Private Enterprises and Not-For-Profit Organizations
A Guide to Hedge Accounting for Private Enterprises and Not-For-Profit Organizations
ASNPO at a glance by standard
These publications have been compiled to provide you with a high-level overview of Accounting Standards for Not-for-Profit Organizations (ASNPO) included in Part III of the CPA Handbook – Accounting as of January 1, 2021.
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 4433 - Tangible Capital Assets Held by Not-For-Profit Organizations
Section 4434 - Intangible Assets Held by Not-for-Profit Organizations
Section 4441 - Collections Held by Not-For-Profit Organizations
Section 4449 - Combinations by Not-For-Profit Organizations
Section 4450 - Reporting Controlled and Related Entities by Not-For-Profit Organizations
Financial Statement Presentation
Contributions