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Overview

CACF : In-depth review of Generally Accepted Accounting Principles (GAAP) for non-profit and public sector entities. Topics include: application of accounting concepts in the not-for-profit and charities sector; overview of government (public sector) financial reporting standards including the basic process for setting up a not-for-profit and obtaining and maintaining charitable status; major financial reporting issues in not-for-profit organizations, approaches for measuring and valuing outputs, performance measurement in NFPOs and profit-oriented organizations, public and Indigenous communities; the concept of the public sector, and the Handbook applicable to each component of the public sector.

Terms: This course is not scheduled for the 2020-2021 academic year.

Instructors: There are no professors associated with this course for the 2020-2021 academic year.

• Corequisite: CACF 440

• Prerequisite: CACF 325