Standard B1: Completion of financial statements
Description: Overseeing the financial affairs of a nonprofit or charitable organization is one of the most important roles of the board of directors, and financial statements are the main avenue of communication about the organization’s financial status.
Standard B1 Explained
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Normes comptables pour les organismes sans but lucratif (OSBL) du secteur privé
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Normes comptables pour les organismes sans but lucratif (OSBL) du secteur public
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Guide sur les états financiers des organismes sans but lucratif : questions que les administrateurs devraient poser
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Understanding financial statements
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Financial responsibilities of not-for-profit boards : a self-guided workbook
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Accounting standards for private sector not-for-profit organizations (NFPOs)
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Accounting standards for government not-for-profit organizations (GNFPOs)
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A guide to financial statements of not-for-profit organizations : questions for directors to ask
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Sample financial statements
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Exemple d'états financiers