Government of Canada / Gouvernement du Canada
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Canada Not-for-profit Corporations Regulations

Version of section 75 from 2016-05-13 to 2022-09-22:

 For the purpose of paragraph 172(1)(a) of the Act, the comparative financial statements shall, except as otherwise provided by this Part, be prepared in accordance with the generally accepted accounting principles set out in the CPA Canada Handbook – Accounting or the CPA Canada Public Sector Accounting Handbook, as amended from time to time.

  • SOR/2016-98, s. 7
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