NPOs operate in various sectors, are of various sizes in terms of their operations, governed by different reporting guidelines e.g GAAP, IFRS , country specific reporting standards etc. Comparability this can be a challenge and complex. If NPOs are in same industry, sector ,same size, other indicators can be used to make comparisons, eg based on the Financial statements information, compare unit cost of various outputs, overhead costs etc
NPOs operate in various sectors, are of various sizes in terms of their operations, governed by different reporting guidelines e.g GAAP, IFRS , country specific reporting standards etc. Comparability this can be a challenge and complex. If NPOs are in same industry, sector ,same size, other indicators can be used to make comparisons, eg based on the Financial statements information, compare unit cost of various outputs, overhead costs etc