Control and reporting entities

Non-profit organisations (NPOs) may operate with branches, with other entities or through separate divisions.

What are the issues?

When is an activity part of an NPO and when are those activities part of a separate financial reporting entity? How is a branch defined? Should all branches be accounted for as part of an NPO? What is the status of the financial statements of a branch that is not a separate legal entity? How is control defined to determine which financial reporting entities should be included in a NPO’s financial statements?

Explore this issue further

The Consultation Paper material for this topic is under development.

The TAG has discussed this topic, informed by a draft technical issue paper. To see what the TAG discussed, what they said about the draft technical paper and the advice and requests made of the project team, read the meeting papers and listen to the audio recordings.

Resources

What are your opinions on this issue?

If you would like to contribute to the discussion in advance of the Consultation Paper, join the conversation.

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