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Not-for-profit Standards on Issue

Standards issued by the Australian Accounting Standards Board and International Accounting Standards Board applicable to not-for-profit entities.
Modified date: 29/10/2015
Regulatory update

15RU-013 Service performance reporting requirements for not-for-profits

This Reporting Update discusses the service performance reporting requirements for not-for-profit entities.
Modified date: 29/09/2015
Regulatory update

15RU-011 Fair value disclosure relief for not-for-profit public sector entities

This Reporting Update discusses the fair value disclosure relief now available for not-for-profit public sector entities.
Modified date: 14/07/2015
Regulatory update

15RU-006 Service concessions: grantor accounting

ED 261 Service Concession Arrangements: Grantor proposes guidance for public sector (grantors) when accounting for service concession arrangements.
Modified date: 22/06/2015
Regulatory update

15RU-005 Proposals for income recognition for Not-For-Profit Entities

ED 260 Income of Not-for-Profit Entities has been issued proposing new income guidance for NFP entities in both the private and public sector.
Modified date: 2/06/2015
Regulatory update

Financial reporting in the not-for-profit sector

Our webinar explored key issues for financial reporting in the not-for-profit sector and how the next wave of standards may impact you.
Modified date: 27/11/2014
Audio; Business and industry issue; Event; Regulatory update; Video

13RU-015 Not-for-profit guidance: when an entity controls another entity

The AASB released AASB 2013-8 to add an appendix to AASB 10 Consolidated Financial Statements and AASB 12 Disclosure of Interests in Other Entities.
Modified date: 2/12/2013
Regulatory update

Reform in the not-for-profit sector: governance

KPMG’s summary outlines key points, background, and analysis on proposed changes to governance arrangements for not-for-profit (NFP) entities.
Modified date: 3/02/2012
Regulatory update