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Implications of Applying a Private Sector Based Reporting Model to Not-for-Profit Entities: The Treatment of Charitable Distributions by Charities in New Zealand

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  • Chris Van Staden
  • James Heslop

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  • Chris Van Staden & James Heslop, 2009. "Implications of Applying a Private Sector Based Reporting Model to Not-for-Profit Entities: The Treatment of Charitable Distributions by Charities in New Zealand," Australian Accounting Review, CPA Australia, vol. 19(1), pages 42-53, March.
    • Handle: RePEc:bla:ausact:v:19:y:2009:i:1:p:42-53
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2008.00039.x
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    References listed on IDEAS

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    1. Keith Hooper, 2008. "Financial reporting by New Zealand charities: finding a way forward," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(1), pages 68-83, January.
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    Cited by:

    1. Jean Damascene Mvunabandi & Charmaine Lathleiff & Paul-Francois Muzindutsi, 2022. "Financial Accounting as a Tool to Enhance Non-Government Organisations Performance: A Case Study of a Large NGO in Durban, South Africa," International Journal of Economics and Financial Issues, Econjournals, vol. 12(3), pages 10-17, May.
    2. David J. Gilchrist & Andrew West & Yuyu Zhang, 2023. "Barriers to the Usefulness of Non‐profit Financial Statements: Perspectives From Key Internal Stakeholders," Australian Accounting Review, CPA Australia, vol. 33(2), pages 188-202, June.
    3. Philip D. Palmer, 2013. "Exploring attitudes to financial reporting in the Australian not-for-profit sector," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 217-241, March.
    4. Manzurul Alam & Zahirul Hoque, 2021. "Boundary management and accounting visibility in social services: a case study," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5377-5401, December.
    5. Ralph Kober & Janet Lee & Juliana Ng, 2021. "Australian not‐for‐profit sector views on the conceptual framework, accounting standards and accounting information," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 1105-1138, March.

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    2. Ralph Kober & Janet Lee & Juliana Ng, 2021. "Australian not‐for‐profit sector views on the conceptual framework, accounting standards and accounting information," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 1105-1138, March.

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