TABLE OF CONTENTS FOR ORGANIZATIONS THAT ALREADY APPLY THE CANADIAN ACCOUNTING STANDARDS FOR NOT-FOR-PROFIT ORGANIZATIONS IN PART III OF THE
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1 GENERAL COMMENTS Model financial statements... 1 Application... 1 Terminology and presentation... 1 Decimal sign, thousands, millions... 1 Use of parentheses... 2 Use of the term "year"... 2 Specific comments... 3 Canadian accounting standards... 3 Model financial statements Private sector NFPOs... 5 Background... 5 Private sector and government NFPOs... 6 Definitions... 6 Fund accounting... 8 Methods of accounting for contributions... 8 Accounting for capital assets... 9 Description of model financial statements Independent auditor's report Illustrative reports The auditor s report and comparative information Two approaches Prior period financial statements audited by a predecessor auditor Prior period financial statements not audited Comments on the CPA auditor designation FOR ORGANIZATIONS THAT ALREADY APPLY THE CANADIAN ACCOUNTING STANDARDS FOR NOT-FOR-PROFIT ORGANIZATIONS IN PART III OF THE ASSOCIATION A FINANCIAL STATEMENTS AS AT MARCH 31, 20X1... A-1 Independent auditor's report... A-3 Statement of operations... A-4 Statement of changes in net assets... A-5 Statement of financial position... A-6 Statement of cash flows... A-7 Notes to the financial statements... A-9 Status and purpose of the organization... A-10 Significant accounting policies... A-10 Internal restrictions... A-11 Deferred contributions... A-12 Capital assets charged to the statement of operations... A-12 Related party transactions... A-12 Controlled foundation... A-13 Financial instruments... A-14 Allocation of costs by function... A-15 Other information on the statement of operations... A-15 PAGE VIII
2 QUEBEC FOUNDATION B FINANCIAL STATEMENTS AS AT DECEMBER 31, 20X1... B-1 Independent auditor's report... B-3 Statement of operations... B-5 Statement of changes in net assets... B-7 Statement of financial position.... B-8 Statement of cash flows... B-10 Notes to the financial statements... B-11 Purpose and legal form of the Foundation... B-12 Significant accounting policies... B-12 Interfund transfers and internal restrictions... B-14 Interfund amounts receivable/payable... B-14 Investments... B-14 Tangible capital assets... B-15 Reference book collection... B-15 Bank overdrafts... B-15 Deferred grants... B-16 Related party transactions... B-16 Investment income... B-17 Net assets... B-18 Quebec Foundation BB... B-19 Financial instruments... B-20 AID AGENCY C FINANCIAL STATEMENTS AS AT MARCH 31, 20X1... C-1 Independent auditor's report... C-3 Statement of operations... C-4 Statement of changes in fund balances... C-6 Statement of financial position.... C-7 Statement of cash flows... C-9 Notes to the financial statements... C-13 Legal form and purpose of the organization... C-14 Significant accounting policies... C-14 Controlled organizations... C-17 Significantly influenced organization... C-18 Pledges... C-18 African art collection... C-18 Special project... C-18 Interest on amounts held in the Endowment Fund... C-19 Interfund transfers... C-19 Trade and other receivables... C-19 Advance to International Aid Fund... C-20 Investments... C-20 Capital assets... C-21 Accounts payable... C-21 PAGE IX
3 Long-term debt... C-21 Commitment... C-22 Allocation of common expenses... C-22 Financial risks... C-23 Appendix A... C-24 ADDITIONAL EXAMPLES OF NOTES AND FINANCIAL STATEMENT PRESENTATION.. D-1 General comments... D-2 Table of contents... D-3 1. Status and purpose of the organization... D-5 2. Significant accounting policies... D-5 (a) Use of estimates... D-5 (b) Cash and cash equivalents... D-6 (c) Financial instruments Specific items... D-7 (d) Investment accounted for at the surrender value... D-7 (e) Investments in profit-oriented enterprises... D-7 (f) Intangible assets... D-8 (g) Accounting for expenditures on internally generated intangible assets... D-8 (h) Impairment of long-lived assets... D-8 (i) Collections... D-8 (j) Allocation of common expenses... D-9 (k) Employee future benefits Defined benefit plans (under 3462 and 3463)... D-9 3. Trade and other receivables... D Unamortized capital assets... D Bank overdraft and loan... D Line of credit... D Bank advances... D Accounts payable... D Long-term debt Renewal after year-end... D Long-term debt Covenant violation... D Callable and revolving long-term debt (debt presented as current)... D Long-term debt Interest-free loan (government)... D Long-term debt Covenants (debt presented as current)... D Long-term debt Covenants (debt presented as non-current)... D Changes in accounting estimates... D Prior period adjustment... D Information about the statement of operations... D Going concern Discontinuation or doubt about the going concern assumption... D Financial instruments... D Deferred contributions related to operations and research... D Deferred contributions related to capital assets... D Restrictions on net assets... D Interfund transfers... D-25 PAGE X
4 24. Investment income (optional disclosures)... D Allocation of common expenses... D Disclosure of unconsolidated controlled entities... D Disclosure of a significantly influenced not-for-profit organization... D Collections... D Economic dependence... D Comparative figures... D-30 FOR FIRST-TIME ADOPTERS OF CANADIAN ACCOUNTING STANDARDS FOR NOT-FOR-PROFIT ORGANIZATIONS IN PART III OF THE ASSOCIATION A FINANCIAL STATEMENTS AS AT MARCH 31, 20X2... E-1 Comments... E-2 Statement of operations... E-3 Statement of changes in net assets... E-4 Statement of financial position... E-5 Statement of cash flows... E-6 Notes to the financial statements... E-7 Status and purpose of the organization... E-7 Significant accounting policies... E-7 Impact of the change in the basis of accounting... E-8 Internal restrictions... E-8 Deferred contributions... E-8 Capital assets charged to the statement of operations... E-9 Related party transactions... E-9 Controlled foundation... E-10 Financial instruments... E-11 Allocation of costs by function... E-11 Other information on the statement of operations... E-11 APPENDIX 1 OTHER EXAMPLE OF A NOTE ON THE IMPACT OF THE CHANGEOVER WHEN AN ORGANIZATION USES CERTAIN EXEMPTIONS SET OUT IN SECTION 1501 OF THE HANDBOOK... E-13 APPENDIX 2 ASSURANCE ISSUES ON TRANSITION TO ASNPO... E-19 APPENDIX 3 EFFECT ON THE FINANCIAL STATEMENTS WHEN COMPARATIVE INFORMATION IS PRESENTED IN THE FORM OF COMPARATIVE FINANCIAL STATEMENTS... E-29 PAGE XI
5 OTHER ILLUSTRATIVE REPORTS Comments on the reports... 1 For organizations incorporated under the Canada Not-For-Profit Corporations Act... 3 Financial statements of a co-operative housing association filed with the Société d habitation du Québec (SHQ) Independent auditor s report... 5 Independent auditor s report on the auditor s questionnaire required by the SHQ (in accordance with CSRS 4460)... 7 Independent auditor s report Revenue completeness Qualification (same auditor)... 9 Revenue completeness Qualification (with predecessor) Departure from the financial reporting framework Report on the application of specified auditing procedures Communication for compilation engagements INDEX AND BIBLIOGRAPHY PAGE XII
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(Entity that already applies the International Financial Reporting Standards)... II-1
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