Not-for-Profit Organization Accounting: CICA Re-Exposes Recommendations
Introduction In Canada, standard setters have been focusing on the development of accounting standards for not-for-profit organizations over the last decade and a half. The
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CICA Exposure Draft: A Comment
A small group within the Canadian Institute of Chartered Accountants (CICA) has suggested that several major changes be made to financial reporting by nonprofit organizations
CICA Exposure Draft: “Non-Profit Organizations”
Introduction In January 1992, The Canadian Institute of Chartered Accountants (CICA) issued an Exposure Draft entitled “Non-Profit Organizations” which makes a number of proposals related
Memo: Public Trustee’s Notice For Ontario Charities
Pursuant to the Charities Accounting Act, charities are required to provide to the Public Trustee the following documentation and information: 1) Notification of inception. A
Viewpoint: Generally Accepted Accounting Principles for Non-Profit Organizations: A University Perspective
Viewpoint expresses the particular view of contributors but does not necessarily reflect the views ofThe Philanthropist. Readers are invited to respond to articles in this
Analyzing the Applicant’s Financial Statements: A Grantors’ Introduction
This article has been developed from a presentation to The Canadian Centre for Philanthropy’s Fourth Grantors’ Conference for Foundations on June 17. 1986, in Toronto.
From the Editor
In this issue, we continue our “return to the basics” in two articles. First, Barbara Doherty offers advice to lawyers on how to organize the
Financial Reporting for Non-Profit Organizations: 1986 Update
CICA Handbook The Canadian Institute of Chartered Accountants’ research study Financial Reporting for Non-Profit Organizations was published in 1980 and discussed in The Philanthropist, Vol.