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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
Contents:
Regulatory and conceptual frameworks -- Transparency and understandability -- Research methodology & method -- Accountability -- Professional accountability -- Fiduciary accountability -- Performance accountability -- Conclusions & contributions -- References.
Summary: 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.
Item type Home library Call number Status Date due Item reserves
Thesis Thesis New Zealand
199.5 UND (Browse shelf) Available
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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.

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