A guide to understanding the financial reports of Not-For-Proft entities

Jeffrey Luckins; Indra Abeysekera; Tong-Gunn Chew; Thomas  Egan; David  Hardidge; Piotr Jakubicki; Alan Lee; Meg Richards; Carmen Ridley; Amir Ghandar; Mark Shying; Ram  Subramanian; Eve Tsahuridu

A guide to understanding the financial reports of Not-For-Proft entities

Jeffrey Luckins, Indra Abeysekera, Tong-Gunn Chew, Thomas Egan, David Hardidge, Piotr Jakubicki, Alan Lee, Meg Richards, Carmen Ridley, Amir Ghandar, Mark Shying, Ram Subramanian, Eve Tsahuridu

Research output: Book/Report › Other report › peer-review

15 Downloads (Pure)

Abstract

This guide is intended for the external users of financial statements prepared by not-for-profit (NFP) entities in Australia, such as members of not-for-profit entities, donors and funding providers. In addition, the management and staff of NFPs may also find the guide useful. The guide will assist users to better understand the content of the financial statements and other accompanying documents of NFPs. To assist understanding, the guide provides in the appendix extracts from the financial statements of Koala Ridge Beach Life Savers Incorporated (hereafter referred to as Koala Ridge), a fictitious charitable NFP entity which provides lifeguard services and other beach-related activities for visitors to a popular Queensland beach. It should be noted that the example provided in the appendix does not constitute a full set
of financial statements and the extracts are presented only to demonstrate key aspects of the financial statements of an NFP. In addition, the guide includes some general material about the
Australian NFP sector.

Original language	English
Place of Publication	Southbank
Publisher	CPA Australia
Number of pages	28
Publication status	Published - 2014
Externally published	Yes

Access to Document

A guide to understanding the financial reports of the NFP entities 2014

Cite this

@book{2a2145110a874a9298da5e0ab215dbed,

title = "A guide to understanding the financial reports of Not-For-Proft entities",

abstract = "This guide is intended for the external users of financial statements prepared by not-for-profit (NFP) entities in Australia, such as members of not-for-profit entities, donors and funding providers. In addition, the management and staff of NFPs may also find the guide useful. The guide will assist users to better understand the content of the financial statements and other accompanying documents of NFPs. To assist understanding, the guide provides in the appendix extracts from the financial statements of Koala Ridge Beach Life Savers Incorporated (hereafter referred to as Koala Ridge), a fictitious charitable NFP entity which provides lifeguard services and other beach-related activities for visitors to a popular Queensland beach. It should be noted that the example provided in the appendix does not constitute a full set of financial statements and the extracts are presented only to demonstrate key aspects of the financial statements of an NFP. In addition, the guide includes some general material about the Australian NFP sector.",

author = "Jeffrey Luckins and Indra Abeysekera and Tong-Gunn Chew and Thomas Egan and David Hardidge and Piotr Jakubicki and Alan Lee and Meg Richards and Carmen Ridley and Amir Ghandar and Mark Shying and Ram Subramanian and Eve Tsahuridu",

year = "2014",

language = "English",

publisher = "CPA Australia",

}

TY - BOOK

T1 - A guide to understanding the financial reports of Not-For-Proft entities

AU - Luckins, Jeffrey

AU - Abeysekera, Indra

AU - Chew, Tong-Gunn

AU - Egan, Thomas

AU - Hardidge, David

AU - Jakubicki, Piotr

AU - Lee, Alan

AU - Richards, Meg

AU - Ridley, Carmen

AU - Ghandar, Amir

AU - Shying, Mark

AU - Subramanian, Ram

AU - Tsahuridu, Eve

PY - 2014

Y1 - 2014

N2 - This guide is intended for the external users of financial statements prepared by not-for-profit (NFP) entities in Australia, such as members of not-for-profit entities, donors and funding providers. In addition, the management and staff of NFPs may also find the guide useful. The guide will assist users to better understand the content of the financial statements and other accompanying documents of NFPs. To assist understanding, the guide provides in the appendix extracts from the financial statements of Koala Ridge Beach Life Savers Incorporated (hereafter referred to as Koala Ridge), a fictitious charitable NFP entity which provides lifeguard services and other beach-related activities for visitors to a popular Queensland beach. It should be noted that the example provided in the appendix does not constitute a full set of financial statements and the extracts are presented only to demonstrate key aspects of the financial statements of an NFP. In addition, the guide includes some general material about the Australian NFP sector.

AB - This guide is intended for the external users of financial statements prepared by not-for-profit (NFP) entities in Australia, such as members of not-for-profit entities, donors and funding providers. In addition, the management and staff of NFPs may also find the guide useful. The guide will assist users to better understand the content of the financial statements and other accompanying documents of NFPs. To assist understanding, the guide provides in the appendix extracts from the financial statements of Koala Ridge Beach Life Savers Incorporated (hereafter referred to as Koala Ridge), a fictitious charitable NFP entity which provides lifeguard services and other beach-related activities for visitors to a popular Queensland beach. It should be noted that the example provided in the appendix does not constitute a full set of financial statements and the extracts are presented only to demonstrate key aspects of the financial statements of an NFP. In addition, the guide includes some general material about the Australian NFP sector.

UR - https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/reporting/not-for-profit-guide.pdf

A guide to understanding the financial reports of Not-For-Proft entities

Abstract

Access to Document

Other files and links

Fingerprint

Cite this