The Australian not-for-profit and charitable sector is an important component in that country’s social capital. It delivers services and supports to some of the most vulnerable people in the community. However, up until recently, poor data sets related to the sector’s financial performance...

Cover; Title; Copyright; Dedication; Contents; List of tables; List of figure; Contributors; Acknowledgements; 1 Introduction; 2 Differential reporting: what does it really mean for the public sector?; 3 Depreciation in local government-still the problems continue; 4 The consequences of the current...

This paper focuses on financial reporting for the Australian Not-for-profit and Charitable Sector. It is principally concerned with raising sector-wide participation in the national discussion pertaining to Australian Accounting Standards and their impact on the Sector’s financial reporting...

Our analysis of the financial data of selected Queensland not-for-profit organisations for the financial years 2019, 2020 and 2021 show that Queensland’s not-for-profit sector is likely suffering from significant financial pressure. This pressure is a result of increasing costs of inputs - 19%...