Accounting and Reporting Issues

There are a number of sector specific accounting issues for non-profit organisations.

Sector Specific Accounting Issues

A number of NPO specific issues are addressed in the Consultation Paper. These include broader financial reporting issues such as who are NPOs, who are NPO stakeholders and what are their needs, the accounting basis for the Guidance and the proposed model for developing the Guidance.  It also includes a number of NPO-specific accounting issues, which are proposed for inclusion in the first phase of the Guidance.