Contributions – Revenue Recognition and Related Matters

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Consultation has concluded

The Accounting Standards Board (AcSB) is considering potential improvements to accounting guidance for contributions and related topics used by not-for-profit organizations (NFPOs) in Part III of the CPA Canada Handbook – Accounting.

We are in the consultation stage, having issued our Consultation Paper, “Contributions – Revenue Recognition and Related Matters” in May 2020 to collect feedback from stakeholders on the challenges of applying the existing contributions guidance.

All comments received on the Consultation Paper will be considered when deciding what improvements are needed to the existing contributions guidance.

The Accounting Standards Board (AcSB) is considering potential improvements to accounting guidance for contributions and related topics used by not-for-profit organizations (NFPOs) in Part III of the CPA Canada Handbook – Accounting.

We are in the consultation stage, having issued our Consultation Paper, “Contributions – Revenue Recognition and Related Matters” in May 2020 to collect feedback from stakeholders on the challenges of applying the existing contributions guidance.

All comments received on the Consultation Paper will be considered when deciding what improvements are needed to the existing contributions guidance.

Consultation has concluded
Share Recognition of revenue from contributions - Do you think an accounting approach that considers the type of contribution and its characteristics would provide decision-useful information in NFPO financial statements? on Facebook Share Recognition of revenue from contributions - Do you think an accounting approach that considers the type of contribution and its characteristics would provide decision-useful information in NFPO financial statements? on Twitter Share Recognition of revenue from contributions - Do you think an accounting approach that considers the type of contribution and its characteristics would provide decision-useful information in NFPO financial statements? on Linkedin Email Recognition of revenue from contributions - Do you think an accounting approach that considers the type of contribution and its characteristics would provide decision-useful information in NFPO financial statements? link

Recognition of revenue from contributions - Do you think an accounting approach that considers the type of contribution and its characteristics would provide decision-useful information in NFPO financial statements?

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