The Risk Oversight and Governance Board of the Canadian Institute of Chartered Accountants has developed this Guide to help directors of not-for-profit organizations (NPOs) understand the financial statements of the organization they serve.
Financial Aspects of Strategic Planning NAHC- 
Working with Financial Statement 
What Are Patronage Refunds 
Understanding Cooperative Bookkeeping and Financial 
Managing Your Cooperative Equity 
Income Tax Treatment of Cooperatives 
Income Tax Treatment of Cooperatives – Handling of Losses 
Income Tax Treatment of Cooperative Patronage Refunds 
Impact of Tax Reform on Agricultural Cooperatives 
Financing Cooperative & Mutual Housing.