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reporting standards for not-for-profit organisations (NPOs) (CCAB, 2013a,b; IFRS Foundation, 2015). Drawing on a global survey …
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In 2015, the Financial Accounting Standards Board (FASB) issued an Exposure Draft (ED) as part of its first significant … multidimensional scaling. Ultimately, as Phase 1 of its NFP project, FASB issued accounting standards update (ASU) 2016-14 containing … from respondents to Phase 2 of the project. Although constituents often accuse accounting standard setters of standards …
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