Contributions – Revenue Recognition and Related Matters

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Consultation has concluded

We want to know what you think of the proposals in our Exposure Draft, “Contributions – Revenue Recognition and Related Matters.” Tell us your thoughts on a proposed new accounting standard – Section 4411, Contributions Received by Not-for-Profit Organizations – and accompanying amendments to Section 4400, Financial Statement Presentation by Not-for-Profit Organizations, in Part III of the CPA Canada Handbook – Accounting.

The proposed Section 4411 would provide not-for-profit organizations with guidance on accounting for contributions and would replace Section 4410, Contributions – Revenue Recognition and Section 4420, Contributions Receivable.  

We developed four short surveys that focus on the main types of existing contributions and associated proposals in our Exposure Draft. Select the tab(s) that apply to you and share your feedback on this project. We appreciate your participation and look forward to reading your responses!

We want to know what you think of the proposals in our Exposure Draft, “Contributions – Revenue Recognition and Related Matters.” Tell us your thoughts on a proposed new accounting standard – Section 4411, Contributions Received by Not-for-Profit Organizations – and accompanying amendments to Section 4400, Financial Statement Presentation by Not-for-Profit Organizations, in Part III of the CPA Canada Handbook – Accounting.

The proposed Section 4411 would provide not-for-profit organizations with guidance on accounting for contributions and would replace Section 4410, Contributions – Revenue Recognition and Section 4420, Contributions Receivable.  

We developed four short surveys that focus on the main types of existing contributions and associated proposals in our Exposure Draft. Select the tab(s) that apply to you and share your feedback on this project. We appreciate your participation and look forward to reading your responses!