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NFPO – Disclosure and presentation

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General objective

Not-for-Profit organizations are becoming more complex as they try new ideas, offer new services and grow in a competitive environment. With this added complexity comes the need to increase and expand financial statement disclosures to ensure the users of the financial statements obtain relevant and valuable information. This seminar will provide a broad review of financial statement presentation and note disclosure requirements under Part III- Accounting Standards for Not-for-Profit Organizations (ASNFPO) and relevant disclosures from Part II - Accounting Standards for Private Enterprises (ASPE). Participants will review a number of examples of disclosures and engage in activities to identify issues and improve disclosures. Different presentation methods (restricted fund vs. deferral method) and the impact on presentation will also be discussed.

This course will serve as a comprehensive review of the presentation and disclosure requirements faced by a not-for-profit organization when it applies ASNFPO and relevant ASPE standards. Participants will review a variety of examples and learn to apply the disclosure requirements for a number of different areas that NFPOs regularly deal with.



By the end of this training activity, participants will be able to: 

  • identify and analyze accounting issues specific to NPOs and determine the appropriate disclosures required;
  • identify where policy choice exists and determine the appropriate level of disclosure required to communicate those choices to the user of the financial statements;
  • interpret facts and scenarios to determine the appropriate presentation and disclosure.


  • Concepts that drive the presentation and disclosure requirements
  • Statement of operations presentation and related disclosures 
  • Statement of financial position presentation and related disclosures, e.g. financial instruments 
  • Statement of changes in net assets 
  • Statement of cash flow presentation and related disclosures 
  • Choosing a presentation methodology and understanding the different methods for accounting for contributions
  • Review of sample financial statements using real world examples
  • Disclosure of significant accounting policies
  • Financial instruments
  • Inventories
  • Controlled and related entities
  • Tangible and intangible capital assets and collections held by a not-for-profit organization
  • Employee future benefits
  • Other revenues and contributions
  • Allocated expenses and interfund transfers
  • Related party transactions
  • Ongoing projects and potential impact of changes

Target audience

This course will benefit professionals at all levels involved in the preparation and review of NFPO financial statements. 


Participants should have an understanding of the CPA Handbook – Accounting Part III, with respect to measurement issues, or completion of the seminar NFPO – Review of the Standards.


Government-controlled NFPOs must follow the Public Sector Accounting Handbook, which will not be addressed in this course.

Description complète

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Pour tous

Saison de formation : 2020-2021
No de séance : 0807
Date de début : 2020-11-18, 08:30
Date de fin : 2020-11-18, 16:30
Durée : 7.00 h
Animateur : Gail Fayerman, CPA auditor, CA
Renseignements complémentaires : This webinar may be recorded and made available as a webcast. By registering, you agree to allow your name and discussions (audio/video/chats) to be recorded for educational purposes, without compensation or restriction.

Grille tarifaire

21 places disponibles

  Membre CPA Non-membre
À la carte 525,00 $ 675,00 $
Passeport CPA 525 CDP S/O
Passeport Multi-CPA 525 CDP S/O
Passeport Multi-usagers 525 CDP 675 CDP
Promo CPA 525 CDP S/O