Survey on the Restricted Fund Method and Fund Accounting Presentation

The Accounting Standards Board (AcSB) invites input from the not-for-profit sector to help develop a new exposure draft on accounting for restricted contribution revenue and related matters.

Choose a short survey from our three separate surveys, tailored to align with your experience as a preparer, practitioner, or user:

• Preparers – individuals responsible for the preparation of financial statements at a not-for-profit organization (NFPO), or others who can respond from the perspective of a single organization (e.g. Board members)
• Practitioners – those that have a range of NFPO clients who prepare financial statements using Part III standards
• Users – individuals who use NFPO financial statements to make decisions, such as granting or lending decisions

If your experience does not fit in these three categories but you want to share your views, please reach out to our staff contacts directly.

The surveys focus on the restricted fund method for recognizing restricted contributions and build upon feedback from our previous Exposure Draft, “Contributions – Revenue Recognition and Related Matters.”

We appreciate your participation and eagerly look forward to your responses!