Introduction In 1993 Revenue Canada reported more than 70,000 registered charities in Canada. A report by the Canadian Centre for Philanthropy estimates that over $86
Introduction In March 1996, The Canadian Institute of Chartered Accountants released new accounting recommendations! that will dramatically affect the way many not-for-profit organizations account for
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
For the past several years the custodians of accounting principles have been working to adapt their general rules to not-for-profit organizations. We have run a
We open a new volume of The Philanthropist on a different footing: quarterly if possible, but not necessarily quarterly. In the early years under founding
Accounting policies for nonprofit organizations have come under considerable scrutiny in recent years. An influential segment of the accounting profession is pushing for accounting policies
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
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