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- W2914207941 abstract "Abstract The examination of public and private not‐for‐profit sector financial reporting has been a topic of interest on a cyclical basis in Australia over the last 30 years. Traditional topics have included examinations of the intended and unintended consequences of specific standards, the accountability value of financial reports, transaction neutrality, compliance with the accounting standards, and more recently, the prospective implications of new, differently focused reporting standards considering such issues as income measurement and outcomes reporting. With increased recent attention from standard setters and regulators, and greater data availability, the opportunities for undertaking impactful research in these and related areas are increasing. In this paper, we focus on research that has examined the following questions: (i) Which private and public NFPO s lodge financial reports and what is reported; (ii) Who are the users and what are their information needs? (iii) Which private and public NFP s should lodge financial reports and what should be included in them; and (iv) How should the accounting frameworks for NFP sector reporting be set? For each of these issues, we identify the research gaps and opportunities for further research." @default.
- W2914207941 created "2019-02-21" @default.
- W2914207941 creator A5002907180 @default.
- W2914207941 creator A5049982388 @default.
- W2914207941 date "2019-01-24" @default.
- W2914207941 modified "2023-10-16" @default.
- W2914207941 title "Research horizons for public and private not‐for‐profit sector reporting: moving the bar in the right direction" @default.
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- W2914207941 doi "https://doi.org/10.1111/acfi.12439" @default.
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