Defining a not-for-profit entity in Australia: the accounting perspective

Report prepared by Lydia Kilcullen, Phil Hancock and H. Izan, researchers from the University of Western Australia (UWA), for CPA Australia's Centre of Excellence for Financial Reporting and Governance.

The research project was initiated in late 2003 to examine financial reporting for not-for-profit (NFP) entities in Australia at the UWA. The early aim of the project was to identify the needs of users of NFP financial report is and identify the extent to which those needs were being met.

For further information on the report read commentary from CPA Australia senior policy adviser Mark Shying.

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