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Jul 27, 2020 / News
Not-for-Profit Newsletter - Edition 5
This edition of our Not-for-Profit Newsletter has a particular focus on the impacts on the current COVID-19 pandemic and includes details of the resultant amendments to the lease accounting standard, considerations for going concern assessments, the approach of regulatory bodies, and accounting for government support. Read more
Apr 28, 2020 / News
COVID-19 Stimulus and Support Measures for NFP’s
We have summarised the COVID-19 related stimulus and support measures that are available for Not-for-Profit (NFP) entities. Read more
Apr 23, 2020 / News
Not-for-Profit Newsletter - April 2020
The current climate has tested many organisations and we understand that many of you may need assistance navigating your way through the changes. We encourage all of our clients to reach out to their Nexia Edwards Marshall Advisor so that we can assist you during this time. Read more
Mar 24, 2020 / News
AASB approves removal of Special Purpose Financial Statements
From 1 July 2021, for-profit entities preparing financial statements in accordance with the Corporations Act 2001, other legislation, their constituting documents or other agreements will not be permitted to prepare Special Purpose Financial Statements (“SPFS”). At the same time, the existing Tier 2 Reduced Disclosure Regime (“RDR”) will be replaced by new Tier 2 disclosure requirements. Read more
Feb 26, 2020 / News
New disclosure requirements for Not-For-Profit entities preparing SPFS
For financial years ending on or after 30 June 2020, certain not-for-profit (NFP) entities preparing special purpose financial statements (SPFS) will need to include new disclosures in their financial statements regarding their compliance with the recognition and measurement (R&M) requirements of Australian Accounting Standards (AAS). Read more
Dec 03, 2018 / News
Changes affecting Directors and not-for-profit entities
The AASB has confirmed a major change to AASB 1058 and AASB 16 for below market leases from 1 January 2019. Read more
Nov 27, 2018 / News
Temporary relief for not-for-profit lessees from fair valuing ‘peppercorn leases’
For reporting periods beginning on or after 1 January 2019, AASB 1058 Income of Not-for-Profit Entities and AASB 16 Leases currently requires not-for-profit (“NFP”) entities to measure and recognise right-of-use assets at fair value for all existing and new below-market (‘peppercorn leases’) leases. Read more
