Not-for-profit Financial Reporting Guide
This guide, produced by the New Zealand Institute of Chartered Accountants, focuses on financial reporting by small to medium not-for-profit organisations such as clubs and societies, sports groups, churches, and charities.
The Not-for-profit Financial Reporting Guide and accompanying Disclosure Checklist are valuable tools for people involved in the preparation, presentation, or audit of the financial statements of not-for-profit groups.
Although the Guide was written primarily for members of the Institute, it will also be useful to others with an interest in financial reporting issues relevant to small to medium not-for-profit entities.
To download the guide, either as a complete document or in chapters, go to: Not-for-Profit Financial Reporting Guide and Disclosure Checklist .