Not-for-profits must take heed of IFRS
Article Abstract:
The effects of the decision of adopting international accounting standards from 1 January 2005 on the not-for-profit entities are highlighted. The proposed amended definition in ED 109 covers entities whose principle objective is not the generation of a profit and because of this revision, more entities are likely to qualify as not-for-profit entities.
author: Parker, Colin
Publisher: Australian Society of Practising Accountants
Publication Name: Australian CPA
Subject: Banking, finance and accounting industries
ISSN: 1440-8880
Year: 2003
Legal issues & crime, Government regulation (cont), Government regulation, Accounting Methods, SOCIAL SERVICES, Social Assistance, Religious, Grantmaking, Civic, Professional, and Similar Organizations, Legal/Government Regulation, Nonprofit Institutions, Social Services & Nonprofit Institutns, Laws, regulations and rules, International Accounting Standards Board, Powers and duties, Nonprofit organizations, Political/non-profit organization software
CPA professional update
Article Abstract:
Many changes were made that affected certified practising accountants in Australia in May 1999. The Accounting Standards will operate from Jul 1, 2000, rather than reporting periods ending on or after this date. There are reform measures that could change the accountability of Commonwealth Government Business Enterprises.
author: Parker, Colin, Soukseun, Daen
Publisher: Australian Society of Practising Accountants
Publication Name: Australian CPA
Subject: Banking, finance and accounting industries
ISSN: 1440-8880
Year: 1999
Business Associations, Trade Associations, Reports, Trade and professional associations, Professional associations, Australian Society of Certified Practising Accountants
CPA professional update
Article Abstract:
Various legislative issues related to accounting practice are discussed. Additional information on accounting standards for the public sector is also included.
author: Parker, Colin, Soukseun, Daen
Publisher: Australian Society of Practising Accountants
Publication Name: Australian CPA
Subject: Banking, finance and accounting industries
ISSN: 1440-8880
Year: 1999
Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Standards, Services, Accounting and auditing, Accountants, Financial statements
subjects list: Australia, Accounting
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