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Tag : Australian Accounting Standards Board

Proposed amendment to ‘not-for-profit entity’ definition

Contributor, Thursday, 22nd August 2019 -  Michelle Warren, HLB Mann Judd Australasian director of financial reporting, outlines the proposed change to the definition of a not-for-profit entity and why it is important.

Compliance with new rules on income of not-for-profit entities, and leases

Contributor, Tuesday, 2nd April 2019 -  Darryl Swindells, from HLB Mann Judd Sydney, reflects on how new accounting rules can change how, and when, not for profits recognise income. We recently held a 3.5 hour seminar/workshop

Accounting Changes Raise Red Tape Concerns for Charities

Maggie Coggan, Wednesday, 29th August 2018 -  It is feared the proposed removal of special purpose financial statements (SPFS) by the Australian Accounting Standards Board (AASB) will cause a “massive burden” for smaller charities.

Charity Reporting Regime – Not A Level Playing Field

Lina Caneva, Tuesday, 24th October 2017 -  The Australian Accounting Standards Board (AASB) has weighed in on the complexity of the financial reporting regime for Australian charities in a new report, describing it as “over…

Impact of Accounting Standard Changes in Recognition of Revenue

Contributor, Tuesday, 18th July 2017 -  Significant changes to accounting standards in 2018 and upcoming changes to lease accounting have the potential for a substantial amount of adjustment by not-for-profit organisations,

Simplifying Income Recognition for Not-for-Profit Entities

Wendy Williams, Wednesday, 21st December 2016 -  Financial reporting for not for profits is set to align more closely with economic reality in a bid to help organisations become more effective in explaining their true circumstances

ACNC Myth-Busts Charity Admin Costs

Lina Caneva, Thursday, 11th August 2016 -  The charity regulator, the Australian Charities and Not-for-profits Commission (ACNC), wants a dedicated accounting standard that applies to the Not for Profit sector with clear…

Opinion

NFP Financial Reporting Changes Not a ‘Burden’

Kris Peach, Tuesday, 27th October 2015 -  The Australian Accounting Standards Board’s proposed change to the way Not for Profits recognise income in financial reporting is not intended to be a burden on small charities,

Changes to Accounting Standards on Income for NFPs

Xavier Smerdon, Thursday, 14th May 2015 -  New accounting proposals in the Not for Profit sector may result in better matching of income and expenditure than the current standards, according to the Australian Accounting…
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