Understandability and transparency of the financial statements of charities : a thesis submitted to Auckland University of Technology in fulfilment of the requirements for the degree of Doctor of Philosophy (PhD) / by Rowena M.S. Sinclair
By: Sinclair, Rowena M.S.Publisher: Auckland, N.Z. : Auckland University of Technology, 2010Description: xviii, 259 p. ; 30 cm.Subject(s): Charities | Property | Expenditure | Financial statements
|Item type||Home library||Call number||Status||Date due||Item reserves|
|Thesis||New Zealand||199.5 UND (Browse shelf)||Available|
Regulatory and conceptual frameworks -- Transparency and understandability -- Research methodology & method -- Accountability -- Professional accountability -- Fiduciary accountability -- Performance accountability -- Conclusions & contributions -- References.
Examines the four complexities that impact on the transparency and understandability of charities' financial statements : the accounting basis ; valuation of property, plant and equipment ; fund accounting ; and how charities report to stakeholders, in particular, the expenditure overheads ratio.