Defining and Accounting for Fundraising Income and Expenses

McGregor-Lowndes, Myles, Flack, Ted, Poole, Glenn, & Marsden, Stephen (2014) Defining and Accounting for Fundraising Income and Expenses.

Abstract

Charities' fundraising financial transactions should be reported in the interests of accountability, and the report should be publicly available. However, research shows that at present there is little consistency in how fundraising is defined or in how such transactions are reported, and little guidance from accounting standards. This report examines whether the current reporting of fundraising in annual financial statements by Australian charities is fit for the purposes of informing the donating public and other stakeholders, whether through the Australian Charities and Not-for-profits Commission’s registry strategy or through other means such as private ratings agencies. The authors endeavour to suggest a way forward if it is not.

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ID Code: 73420
Item Type: Report
Refereed: No
Additional Information: This research has been assisted by the Institute of Chartered Accountants Australia through its Academic Research Grant Scheme.
Additional URLs:
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Accounting Theory and Standards (150101)
Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Auditing and Accountability (150102)
Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Financial Accounting (150103)
Divisions: Current > Research Centres > Australian Centre for Philanthropy and Nonprofit Studies
Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2014 The Australian Centre for Philanthropy and Nonprofit Studies, Queensland University of Technology
Deposited On: 07 Jul 2014 22:36
Last Modified: 30 Jul 2014 02:41

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