Reporting entity and control (including branches)

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

View this short video to find out more. Click on the video to view in full screen.

What is the issue?

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?

View the explanatory video to find out more. Click on the video to view in full screen.

Deep dive

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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