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An accounting standard for nonprofits : the missing essential building blocks

Leo, Ken (2000) An accounting standard for nonprofits : the missing essential building blocks. QUT, Brisbane. [Working Paper]

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Abstract

There have been numerous calls over the years for the development of an accounting standard for not-for-profit entities (NFPEs). Probably the most commonly quoted in this regard is that from the Industry Commission Report No. 45 in 1995 which contained the following recommendation:

The Commonwealth government should provide funds to the Australian Accounting Standards Board and the Public Sector Accounting Standards Board to develop within two years suitable accounting standards for Community Social Welfare Organisations.

This recommendation was made over 5-years ago. Why has no action been taken towards its implementation?...

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ID Code: 50685
Item Type: Working Paper
Keywords: Accounting standards, Nonprofit Organisations
ISBN: 1864355077
ISSN: 1037-1516
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Accounting Theory and Standards (150101)
Copyright Owner: Copyright 2000 Queensland University of Technology
Deposited On: 01 Jun 2012 09:29
Last Modified: 01 Jun 2012 10:10

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