22.The financial statements for each existing fund are to be presented in accordance with the Accounting Standards for Not-for-Profit Organizations (ASNPO) in Part III of the CPA Canada Handbook ─ Accounting.
O.C. 981-2007, s. 22; I.N. 2016-06-01; 448-2017O.C. 448-2017, s. 21.
22.The financial statements for each existing fund are to be presented in accordance with the generally accepted accounting principles contained in the CPA Canada, Toronto, the CPA Canada.
22.The financial statements for each existing fund are to be presented in accordance with the generally accepted accounting principles contained in the CICA Handbook, Toronto, The Canadian Institute of Chartered Accountants.