Canada Cooperatives Regulations
Version of section 36 from 2016-05-13 to 2024-10-30:
36 The financial statements referred to in paragraph 247(1)(a) of the Act of a distributing cooperative shall be prepared in accordance with the generally accepted accounting principles that are 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. 5
- Date modified: