CAPE crusaders
Article Abstract:
The Accounting Standards Board (ASB) has published an exposure draft, 'Statement of Principles: Proposed Interpretation for Public Benefit Entities. The project to interpret the statement for public benefit entities have been undertaken under the guidance of the ASB's Committee on Accounting for Public benefit Entities (CAPE). Some key areas of change such as liabilities for commitment, residual interest, voluntary gift, and capital contributions are discussed.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2005
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CAPE crusaders
Article Abstract:
The Accounting Standards Board (ASB) has published an exposure draft, 'Statement of Principles: Proposed Interpretation for Public Benefit Entities. The project to interpret the statement for public benefit entities have been undertaken under the guidance of the ASB's Committee on Accounting for Public benefit Entities (CAPE). Some key areas of change such as liabilities for commitment, residual interest, voluntary gift, and capital contributions are discussed.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2005
User Contributions:
Comment about this article or add new information about this topic:
Reporting what matters
Article Abstract:
Some of the key areas that have changed and that will be important for those preparing, using and auditing charity financial statements and reports are focused. The Charity Commission's statement of recommended practice (SORP) is preparing exposure draft (ED) that addresses new developments and includes guidance on accounting for programme-related investments and total return investment policies.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2004
User Contributions:
Comment about this article or add new information about this topic:
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