Package – Model Financial Statements – Private sector NFPO – Part III of the CPA Canada Handbook – Accounting / Guide for syndicates of co-ownership – Financial statement presentation and practical tips

Auteur : Ordre des comptables professionnels agréés du Québec

Summary

The "Guide for syndicates of co-ownership – Financial statement presentation and practical tips" is designed for CPAs who wish to learn more about the accounting and reporting requirements for syndicates of co-owners.

The “Model Financial Statements – Private Sector NFPOs – Part III of the CPA Canada Handbook – Accounting” include several sets of financial statements prepared in accordance with the accounting standards in Part III of the CPA Canada Handbook – Accounting for private sector not-for-profit organizations as well as the standards in Part II that apply to NFPOs. The standards in Part III, issued in December 2010, became effective for annual financial statements relating to fiscal years beginning on or after January 1, 2012. These model financial statements only reflect changes that are applicable for periods beginning on or after January 1, 2016.

Version

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