Non-profit organisations (NPOs) may operate with branches, with other entities or through separate divisions.
When should an activity be included within or excluded from the financial reports of an NPO? Should branches be accounted for as part of an NPO? How is control of another entity determined?
To get a more in depth understanding of our thinking about what determines a reporting entity and what that means for branches, read the IFR4NPO Consultation Paper Part 2: Issue 2 available here.
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