As part of its ongoing initiatives in not-for-profit reporting, the Institute of Chartered Accountants Australia (ICAA) has published the fourth edition of Enhancing not-for-profit annual and financial reporting, which was first launched in 2007. The guidance is a tool designed specifically for the NFP sector to attain best practice in their annual and financial reports, as well as providing an overview of applicable legislation and resources. The 2013 edition of Enhancing Not-for-Profit Annual and Financial Reporting incorporates the recent changes introduced by the Australian Charities and Not-for-profits Commission and other state-based regulators. It also includes recommendations from the 2011 PwC Transparency Awards and the evolving concept of integrated reporting. According … Continue reading
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