Not-for-profit resources

 

NFP Financial Reporting Guide

• Not-for-profit financial reporting guide (complete document) (PDF 501KB)
• Chapter 1 - Introduction (PDF 94KB)

• Chapter 2 - Reporting entity (PDF 69KB)
• Chapter 3 - Financial reports (PDF 61KB)
• Chapter 4 - Assets and liabilities: Statement of Financial Position (PDF 180KB)
• Chapter 5 - Income and expenses: Statement of Financial Performance (PDF 124KB)
• Chapter 6 - Statement of Changes in Equity (PDF 49KB)
• Chapter 7 - Cash Flow Statement (PDF 53KB)
• Chapter 8 - Notes (PDF 84KB)
• Chapter 9 - Statement of Service Performance (PDF 57KB)
• Glossary (PDF 69KB)
• Appendix 1: List of pronouncements (PDF 94KB)
• Appendix 2: Framework for Differential Reporting (PDF 56KB)
• Appendix 3: Review engagements (PDF 54KB)
• Appendix 4: New Zealand Application Guidance: When is an Entity a Public Benefit Entity? (PDF 67KB)
• Appendix 5: Accounting policies (PDF 54KB)

 

NFP Disclosure Checklist

• Not-for-profit disclosure checklist (complete document) (PDF 365KB)
• General issues (PDF 105KB)
• Specific balance sheet items - Property, plant and equipment (PDF 47KB)
• Specific balance sheet items - Intangible assets and goodwill (PDF 46KB)
• Specific balance sheet items - Investment property (PDF 53KB)
• Specific balance sheet items - Investments in associates and joint ventures (PDF 49KB)
• Specific balance sheet items - Financial instruments (PDF 65KB)
• Specific balance sheet items - Inventories (PDF 42KB)
• Specific balance sheet items - Biological assets (PDF 46KB)
• Specific balance sheet items - Impairment (PDF 57KB)
• Specific balance sheet items - Provisions (PDF 52KB)
• Specific balance sheet items - Income tax (PDF 55KB)
• Specific balance sheet items - Contingent assets and liabilities (PDF 45KB)
• Specific income statement items - Revenue (PDF 41KB)
• Specific income statement items - Government grants (PDF 40KB)
• Specific income statement items - Employee benefits (PDF 50KB)
• Specific income statement items - Interest expense (PDF 36KB)
• Specific income statement items - Material, unusual or exceptional items (PDF 37KB)
• Special topics - Leases (PDF 47KB)
• Special topics - Service concession arrangements (PDF 37KB)
• Special topics - Non-current assets held for sale and discontinued operations (PDF 46KB)
• Special topics - Related party disclosures (PDF 46KB)
• Special topics - Accompanying financial and other information (PDF 38KB)
• Special topics - Interim financial reporting (PDF 54KB)
• Special topics - Insurance contracts (PDF 85KB)
• Special topics - Segment disclosures (PDF 49KB)
• Special topics - Retirement benefit plans (PDF 50KB)
• Special topics - Share-based payment (PDF 44KB)
• First-time adoption of NZ IFRSs (PDF 50KB)

 

NFP Illustrative Financial Statements

The Institute has prepared illustrative financial statements for not-for-profit entities reporting in accordance with NZ IFRSs and applying differential reporting concessions. Financial statements have been prepared for two fictitious entities, the PBE Squash and Tennis Club (Inc) and the PBE Charitable Foundation. The principal objective in producing the illustrative financial statements is to assist not-for-profit entities when preparing NZ IFRSs compliant financial statements. The illustrative financial statements should be read in the context of the Introduction.

• Introduction NFP financial statements (PDF 110KB)
• Club financial statements (PDF 94KB)
• PBE charitable foundation financial statements (PDF 274KB)
• Subject index NFP financial statements (PDF 26KB)