Financial reporting for not-for-profit entities policy paper

A policy paper which looks at the importance of, and problems faced in, financial reporting for not-for-profit entities.

The paper aims to promote further research and discussion.

The paper is relevant to Australian standard setters and the community in developing standards not only for businesses and governments but also for the not-for-profit sector.

• Disclaimer

• Acknowledgements

• Foreword

• Executive Summary

• Chapter 1: Introduction

• Chapter 2: Defining the Not-For-Profit Entity

• Chapter 3: Objective of General Purpose Financial Reporting

• Chapter 4: The Financial Reports

• Chapter 5: Accounting Problems Facing Not-For-Profit Entities

• Chapter 6: Summary and Future Directions

The policy paper can also be downloaded as a full report.

This page is available online at:
http://www.cpaaustralia.com.au/cps/rde/xchg/cpa/hs.xsl/727_3067_ENA_HTML.htm