Which entity (or individual) are you responding on behalf of, and where are you located? Please specify your Indigenous community, province, territory, municipality or any other location.
Maximum 20,000 characters
0/20,000
Which sectors of government not-for-profit organizations (GNFPO) do you currently serve? (Select all that apply).
Which accounting framework have most of your GNFPO clients adopted?
Are there any specific factors outside of their control that impact their accounting framework choice? (Select all that apply).
Restricted fund methodWith respect to your clients that apply PSAS with the PS 4200 series, do you have any organizations that have chosen the restricted fund method?
Endowments
Do your clients receive endowments for which the agreement requires them to provide matching dollars for part or all the amount being endowed?
Contributed materials and services
Do your clients currently recognize contributed materials and/or services?
Capital contributions
If a capital contribution needs to meet the definition of a liability as per Section PS 3200, to be eligible for deferral, describe some of the challenges the clients that have adopted PSAS with the PS 4200 series might encounter.
For those clients that have adopted PSAS without the PS 4200 series, have you encountered scenarios where the accounting treatment for a capital contribution/transfer has differed just based on the source of the funds? If yes, please describe.
Membership fees
Do your clients currently charge membership fees?
Budget to actual comparison
With respect to your clients that apply the PS 4200 series, do their financial statements present a comparison of the actual financial performance of the accounting period with that originally budgeted?
Contact information
If you would like to stay connected to this work or, be contacted for future feedback opportunities, please provide your contact information.
How did you learn about this survey?
