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Research 

Thought leadership and analysis across a spectrum of issues and challenges faced by companies both in Australia and around the world.
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ImageTitle/DescriptionArticle Date 
 

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: 27/06/2014
Regulatory update
 

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
 

12RU-010 Financial reporting impact for Charities under ACNC

An overview of the financial reporting impacts for registered charities from the Australian Charities and Not-for-profits Commission Bills 2012.
Modified date: 26/11/2012
Regulatory update
 

Impact of aged care reforms for providers

Analysis on potential impacts of aged care reform on providers, and suggestions on what can be done now to mitigate risk and maximise opportunities.
Modified date: 4/06/2012
Business and industry issue; 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
 

11RU-014 Extending related party disclosures to the not-for-profit public sector

This Reporting Update provides a summary of ED 214 Extending related party disclosures to the not-for-profit public sector.
Modified date: 25/01/2012
Regulatory update
 

11RU-012 Exemption extended: Tier 2 and not-for-profit entities

Summarises the impact of two Amending Standards which extend relief from consolidation, the equity method and proportionate consolidation.
Modified date: 25/01/2012
Regulatory update

Regular publications

Regularly updated publications and publication series.

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