Reporting Entities (reporting + entity)

Distribution by Scientific Domains


Selected Abstracts


Not-for-Profit Annual Reports: What do Museum Managers Communicate?

FINANCIAL ACCOUNTABILITY & MANAGEMENT, Issue 2 2003
Anne L. Christensen
This study addresses: (1) What disclosures are provided in annual reports of not-for-profit entities?(2) What characteristics of the reporting entities explain variations in the quantity of financial disclosure?(3) How do not-for-profit disclosures compare with those in for-profit corporate reports? The annual reports of 170 not-for-profit museums were examined. The reports were highly variable. Some contained no financial data and only 22 percent included complete financial statements with footnotes. Regression analysis indicated that the amount of museum financial data was positively associated with museum size, a larger number of pages of donor disclosures, and museum type (art and history, but not science, natural history, or general). [source]


Public Versus Private: The Empty Definitions of National Accounting

FINANCIAL ACCOUNTABILITY & MANAGEMENT, Issue 2 2000
Rowan Jones
The policy-making processes and the policies of the two international systems of national accounts are addressed, from the perspective of the accounting discipline. The particular measurement issue that determines which parts of an economy are public and which are private - the reporting entity - is discussed. The main conclusion is that the definition of the reporting entities is so vague as to be empty; in other words, national accounting's definition of what is public and what is private is empty. [source]


The ,NZ' in ,NZ IFRS': Public Benefit Entity Amendments

AUSTRALIAN ACCOUNTING REVIEW, Issue 3 2008
Michael E. Bradbury
In 1992, New Zealand adopted a sector-neutral approach to standard setting , where the difference in accounting treatment is driven by differences in the nature of transactions and not by ownership or the objectives of the reporting entity. This study reviews the impact of adaptations of International Financial Reporting Standards (IFRS) to ensure their successful application in a sector-neural environment. A fundamental question of the move to IFRS is whether the public benefit entity amendments in NZ IFRS have contaminated the IFRS for profit-orientated entities or diluted the available guidance for public benefit entities. This suggests that it is worthwhile for Australia and New Zealand to monitor and reconsider their sector-neutral approach to adopting IFRS. [source]