Accounting and Reporting Issues

There are a number of sector specific accounting issues for non-profit organisations, that are not adequately addressed in international accounting standards written for the public and private sectors.

Sector Specific Accounting Issues

A number of NPO specific issues are addressed by the IFR4NPO Project. 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. The Consultation Paper Part 2 proposed a list of 10 sector specific issues prioritised to be addressed in INPAG, drawn from a long list of 22.