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Canada Not-for-profit Corporations Regulations

Version of section 75 from 2011-10-17 to 2016-05-12:


 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 Canadian Institute of Chartered Accountants Handbook — Accounting or the Canadian Institute of Chartered Accountants Public Sector Accounting Handbook, as amended from time to time.


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