Littérature scientifique sur le sujet « Charities, accounting »
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Articles de revues sur le sujet "Charities, accounting"
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van der Heijden, Hans. « Charities in Competition : Effects of Accounting Information on Donating Adjustments ». Behavioral Research in Accounting 25, no 1 (1 septembre 2012) : 1–13. http://dx.doi.org/10.2308/bria-50295.
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ABSTRACT: Following the emergence of high-profile charity comparison websites, donors are increasingly able to evaluate accounting information of several competing charities before they make a donation. Previous literature has primarily examined the effects of accounting information on donations to single charities. This study looks at the giving intentions of individual donors in settings with several charities, where charities directly compete with each other for the individual donation. The study presents an experiment (n = 226) where individuals adjust their donations after studying the program-spending ratios of the charities. The results indicate a flight to extremes—accounting information affects donations to charities at the extreme ends of the shortlist, but charities that are in the middle do not benefit. Threshold information (i.e., information whether each charity meets generally accepted guidelines for program-spending ratios) affects donation adjustments only if this information influences the positions of the charities at the top and bottom of the shortlist.
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Baskerville, Rachel, et Stefania Servalli. « Accounting and charities – an introduction ». Accounting History 21, no 2-3 (mai 2016) : 139–43. http://dx.doi.org/10.1177/1032373216648423.
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Roberts, Andrea Alston. « The Implications of Joint Cost Standards for Charity Reporting ». Accounting Horizons 19, no 1 (1 mars 2005) : 11–23. http://dx.doi.org/10.2308/acch.2005.19.1.11.
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In 1987, SOP No. 87-2 permitted charities to report a portion of the joint costs associated with combined public education efforts and fund-raising appeals as program service expenses. Charities used the standard to allocate costs related to direct mailings. A decade later, SOP No. 98-2 amended SOP No. 87-2 and provided stricter guidelines with respect to when and how charities can allocate joint costs. This paper examines: (1) whether the adoption of the joint cost standards impacts how charities classify program expenses, and thus, affects the program ratio—a widely used indicator of spending efficiency, and (2) whether the adoption of joint costing standards causes charities to alter fund-raising strategies. The data indicate a higher program ratio after the adoption of SOP No. 87-2. Furthermore, the data suggests that after passage of SOP No. 98-2, a subset of charities alter their fund-raising strategies and stop allocating joint costs. In addition, charities that continue to allocate joint costs reduce joint cost allocations to programs. Although charities report fewer joint costs under the new regime, program ratios do not decrease under SOP No. 98-2.
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Thompson, Jane, et Gareth G. Morgan. « Conferred ownership : approval of financial statements by small charities ». Qualitative Research in Accounting & ; Management 17, no 3 (7 mars 2020) : 345–71. http://dx.doi.org/10.1108/qram-04-2018-0029.
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Purpose The purpose of this paper is to investigate how trustees of small English registered charities understand and own the reporting and accounting requirements with which their charities must comply. Design/methodology/approach The research described is a multi-pronged qualitative and inductive study of three small Yorkshire charities as they approve their annual accounts. The case studies are based on observations of trustee meetings and interviews with a range of trustees and their independent examiner or auditor. The use of a practice lens focuses on the behaviours of individuals to understand the sense that they make of their charity’s accounts. Findings Trustees' understanding of their financial statements is limited; they tend to rely on key individuals who have knowledge. Group responsibility creates a shared way of understanding the financial statements. Treasurers and independent examiners simplify information for the trustees even resorting to corner cutting and rule bending. Narrative reporting is given very little attention. Trustees read their financial statements as a report to them not by them; accountability notwithstanding, thus ownership of their financial statements is conferred not intrinsic. Research limitations/implications The findings are drawn from three specific case studies and therefore cannot be generalised, but they offer rich qualitative insights into small charities’ accounting and reporting. Originality/value This research provides a unique multi-viewpoint analysis of charity practices, and through its use of a practice lens dives deeper into examining trustees’ understanding and behaviour.
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Jones, Christopher L., Karen A. Kitching, Andrea Alston Roberts et Pamela C. Smith. « The Spend-Save Decision : An Analysis of How Charities Respond to Revenue Changes ». Accounting Horizons 27, no 1 (1 mars 2013) : 75–89. http://dx.doi.org/10.2308/acch-50285.
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SYNOPSIS: We study how charities adjust spending when revenues change. Understanding the decision to spend or save revenues provides insights into management behavior and resource allocations. Our results indicate that, on average, the marginal change in overall spending is substantially less than the marginal change in revenue, indicating that charities smooth spending. Charities save a substantial portion of additional revenues and appear to mitigate reductions in revenues by using past savings, especially amounts saved in the previous year. We also find evidence that charities anticipate revenue declines and save for that purpose. Charities with fewer constraints, such as those with larger net assets and those with revenues from sources less likely to impose revenue spending restrictions, do more smoothing by adjusting spending less. Data Availability: Data are publicly available.
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Cordery, Carolyn J. « Funding social services : An historical analysis of responsibility for citizens’ welfare in New Zealand ». Accounting History 17, no 3-4 (août 2012) : 463–80. http://dx.doi.org/10.1177/1032373212443532.
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Government funding and delivery of social services increasingly fails to meet citizens’ demands. One theory is that charities alleviate this pressure by delivering services to supplement those that governments provide (Weisbrod, 1988). When the government and market fail to meet social needs, these services are funded by donations and service charges. A second theory is that charities partner with government to fund and deliver complementary services (Salamon, 1987). This article analyses the historical choices made by New Zealand’s government and charities relating to social services funding and delivery. Charities have not responded solely to what Weisbrod (1988) calls government failure, nor have they entered into continuous partnerships with government as Salamon (1987) would suggest. Instead, funding choices appear to be mutable, placing charities and beneficiaries in precarious positions when social services funding reduces. This article encourages debate about how social services should be funded: by government, charities or the marketplace.
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Cranmer, Frank. « Parliamentary Report ». Ecclesiastical Law Journal 11, no 3 (6 août 2009) : 340–49. http://dx.doi.org/10.1017/s0956618x0999010x.
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Lower financial thresholds for accounting and reporting requirements for small charities were brought into effect on 1 April under the terms of the Charities Acts 1992 and 1993 (Substitution of Sums) Order 2009. The changes include raising the threshold above which charities must prepare accruals accounts from £100,000 to £250,000; raising the threshold for external scrutiny of accounts from £10,000 to £25,000; and increasing the threshold for submission by registered charities of annual accounts and trustees' annual reports to the Charity Commission from £10,000 to £25,000. The Association of Church Accountants and Treasurers particularly welcomed the higher threshold for accruals accounts, the preparation of which requires a considerable degree of expertise, since the prospect of having to master the mysteries of accruals accounting has been a considerable discouragement to potential treasurers.
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Cranmer, Frank. « Parliamentary Report ». Ecclesiastical Law Journal 16, no 3 (13 août 2014) : 357–62. http://dx.doi.org/10.1017/s0956618x14000568.
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The Charities (Annual Return) Regulations (Northern Ireland) 2014, which came into force on 1 April 2014, outline the information that charities operating in Northern Ireland and registered with the Charity Commission for Northern Ireland (CCNI) must provide in their interim annual report for the accounting period starting on or after 1 April 2014. Until now, charities in Northern Ireland have not been required to submit annual monitoring returns or accounts and reports to CCNI; however, with the start of compulsory registration of charities, annual reporting is gradually being introduced.
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Burks, Jeffrey J. « Accounting Errors in Nonprofit Organizations ». Accounting Horizons 29, no 2 (1 janvier 2015) : 341–61. http://dx.doi.org/10.2308/acch-51017.
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SYNOPSIS This study examines the accounting errors committed by public charities as revealed by searching for disclosures of their corrections in auditor reports, financial statements, and footnotes. A sample of 5,511 audited financial statements, predominantly from the years 2006 to 2010, was obtained from GuideStar, a data provider for nonprofits. Public charities report errors at a rate that is 60 percent higher than that of publicly traded corporations, and almost twice as high as that of similar-sized corporations. The errors are commonly errors of omission (i.e., failing to recognize items). The error rate has a strong positive association with internal control deficiencies and a strong negative association with Big 4 and second-tier auditors. Regressions are unable to detect a significant association between the error rate and organization size, type, or portion of the budget devoted to administrative activities. The error corrections often have low visibility in the financial reports issued by public charities; although they are reported in the footnotes of the audited financial statements, they often are not mentioned in auditor reports and in IRS Form 990s. The study improves our understanding of the accounting challenges faced by nonprofits, and may enhance nonprofit financial reporting by helping nonprofit managers and auditors understand the common circumstances and types of errors, and thus what activities to monitor more closely. The study also contributes to the academic literature by comparing the errors of nonprofits to those of corporations, by examining the outcomes of audits conducted by large as well as small auditors, and by advancing our understanding of discrepancies between audited and unaudited financial reports. Data Availability: Data are available from sources identified in the paper.
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Abeysekera, Indra. « Accounting for Cultural Capital—Sustainability Agenda of Charities Serving the First Nations People towards Self-Determination—Evidence from the Northern Territory, Australia ». Sustainability 14, no 2 (14 janvier 2022) : 949. http://dx.doi.org/10.3390/su14020949.
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This study examined the role of the First Nations beneficiary charities in contributing to the 17 United Nations Sustainable Development Goals (SDGs) in the Northern Territory, Australia, as a way of attaining self-determination by closing the expectations gap between First Nations people and the mainstream Australians. Informed by the theory of self-determination (ethical and functional strands), a latent content analysis of 118 charities serving the First Nations people was conducted, coding the summary of their activities to ascertain their strategic engagement with the SDGs. A network analysis was also carried out to examine the charities’ connections with each other and their collective contribution towards the SDGs. The findings show that charities contribute to creating cultural capital through social capital, followed by intellectual capital dimensions. However, charities contributed little to building environmental capital dimension of the First Nations people. This study examined charities’ engagement with SDGs to build cultural capital in furtherance of self-determination of Australia’s First Nations people.
Thèses sur le sujet "Charities, accounting"
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Newberry, Susan Margaret. « Special issues of accounting for charities in New Zealand ». Thesis, University of Canterbury. Department of Accountancy, 1993. http://hdl.handle.net/10092/4021.
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The role of the nonprofit sector is increasing because of 'new public
management'. Calls for improvements in the accountability of nonprofit
organizations led to the sector's inclusion in the FASB's conceptual framework
developed in the United States and, consequently, in other conceptual frameworks
including New Zealand's, as they have relied on the FASB's model. Application of
the conceptual framework to the nonprofit sector has been criticized and claims
made that it should not be applied to charities. This research focuses on charities in
New Zealand to determine whether there are special issues relating to them. It
involves a survey of thirty five charities using a pattern matching approach to
determine whether patterns observed overseas match those to be found in New
Zealand. Two of the conclusions drawn are likely to apply to all charities. The
economic focus of the conceptual framework has not been defined but charities
commonly have non-economic objectives and take part in transactions that may not
be economic events. Charities rely on receiving resources from lay users of
financial reports. The definitions adopted in the conceptual framework together
with insistence on 'conceptually pure' financial statements requiring a focus on
change in net assets is likely to result in misunderstanding of those financial
reports. Consequently such financial reports will not be decision useful. Two other
conclusions apply specifically to charities in New Zealand. Supervision of charities
and their fundraising practices is lacking and, despite the increased role of the
nonprofit sector and dependence on it, opportunities for abuse have the potential
to damage the fundraising abilities of genuine charities. The conceptual
framework's applications to the nonprofit sector requires an understanding of the
sector's fund accounting roots. The development of decision useful standards
requires recognition of the place of fund accounting and development of
authoritative support for acceptable fund accounting practices.
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Mohd, Zain Noor. « The relationship between accounting and governance in Islamic charities ». Thesis, University of Southampton, 2011. https://eprints.soton.ac.uk/351330/.
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Connolly, Ciaran. « Accounting and accountability : a study of British and Irish fundraising charities ». Thesis, University of Ulster, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.272188.
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Yates, Elizabeth. « Winding up and insolvency of charities : including rescue mechanisms ». Thesis, University of Liverpool, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.366404.
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This study aims broadly to explore the legal and practical problems of winding up and insolvency for charities that are, or ought to be, registered with the Charity Commissioners for England and Wales and to explore possible 'rescue mechanisms.' It seeks to identify common underlying factors or trends associated with charities becoming insolvent or being wound up. The methodology consisted of book work and practical research in which a detailed study was made of 130 charitable companies and the experiences of legal and accountancy practitioners were sought. Twenty case studies were put together from information provided by the practitioners and from the author's own experience. The areas of legal complexity explored include problems associated with land and endowments, and the augmentation principle in respect of bequests to a corporate charity that has been dissolved. Some issues such as property holding and personal liability are more complex in an unincorporated association. Practical difficulties such as disputes between trustees, between staff and trustees, or between members are significant as are the legal and practical complexities associated with the contract culture. Charities represent an important sector of the economy, collectively being worth £19.7bn in 1998, and their success or failure is of public concern. The research indicates that charities are affected by societal changes, legislative change and changes in the attitudes of beneficiaries. Their dissolution or winding up is often a result of a combination of factors, both internal and external and service providing charities appear to be particularly vulnerable. The quality, cost, and availability of professional advice is considered. It is suggested that the role of local intermediary bodies could be enhanced and that a means be found for accrediting the competence of charity advisors, whether professional or lay.
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Nguyen, Tam. « An investigation of accounting, governance and executive compensation practices in non-profit organizations : the case of UK charities ». Thesis, University of Southampton, 2016. https://eprints.soton.ac.uk/404443/.
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This thesis seeks to investigate the accounting, governance and executive compensation practices of non-profit organizations (NPOs). Specifically, this thesis explores whether UK charities engage in earnings management practices, how they implement governance practice and its effectiveness on financial accountability, and the determinants of CEO compensation in the UK charitable sector. Informed by several theoretical perspectives, namely stakeholder theory (ST), resource dependence theory (RDT) and the social theory of agency (STA), this thesis partially relies on a sample of UK charities (1414 charities in the second chapter and the 250 largest charities in the third and fourth chapters). This study finds that: (i) UK charities use accrual accounting to manage their financial results (earnings management) to a zero level; (ii) the presence of UK charity governance (notably board diversity and the presence of experts on the audit committee) are positively associated with financial accountability; and (iii) while organizational performance is not found to be associated with CEO compensation, elements of the governance structure and CEO characteristics have a significant influence on CEO compensation. As a result, this thesis claims several contributions to the literature, theory and practice. Specifically, this thesis not only documents the practice of earnings management in UK charities, but also asserts the significance of several governance factors to organization accountability, such as the diversity of the board and the presence of experts on audit committees, and suggests several determinants influencing charity CEO compensation (for instance, governance elements, government funding, charity age, size and sectoral factors). The thesis also demonstrates the applicability of ST, RDT and STA in a non-profit context. Lastly, this thesis provides several important implications for academia and practice towards developing theories and regulations/guidelines in relation to accrual accounting practice, governance and CEO compensation in non-profit organisations.
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Priest, Andrew. « Australian charity organisations : A study of audit fee determinants ». Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2015. https://ro.ecu.edu.au/theses/1695.
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Accounting, and more specifically auditing, plays an important role in charity organisations’ accountability processes. This has been highlighted with the commencement of the Australian Charities and Not-for-Profit Commission in 2012 heralding a new era of accountability and regulation. It is in this context that this study used a stratified sample of 101 Australian charities’ 2011-2012 annual reports to study five aspects of the charity audit market, which formed its objectives. These were: a) to estimate and develop a model of Australian charity fee audit determinants; b) to determine if there was evidence of Big Four audit firm fee premiums in a market where the Big Four may not dominate; c) to test for the existence of audit fee premium pricing amongst non-Big Four audit firms; d) to test for the existence of an audit fee premium for audit firm offices; and e) to test for the existence of an audit fee premium for audit firm partners.
This study found support for the choice of audit firm (Big Four audit firm versus non-Big Four audit firm) having an influence on audit fee pricing. Auditee complexity, a well-established determinant in the private sector literature, was also shown to have some influence on charities’ audit fee costs, in the form of incorporation (company versus non-company) and size as represented by proxy, income being significant. Trading income too indicated a possible influence on charities’ audit fees, but these findings were limited and require further investigation.
In this study a Big Four audit premium was shown to exist in the Australian charity sector. It is also shown that small audit firms with a single client may have been discounting audit fees, but further investigation is required to confirm this.
In summary, this study put the spotlight on a sector that has not previously been examined, and provides deeper insights into the Australian charity sector and audit fee pricing.
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Humphreys, Peter W. « Accounting for the Salvation Army : a narrative approach ». Thesis, 2015. http://hdl.handle.net/1959.7/uws:37265.
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In 2015 The Salvation Army will celebrate 150 years of service to the community. The organisation which today has spread throughout the world traces its origins to the work of William and Catherine Booth, itinerant evangelists in Victorian England. Originally called the Christian Mission, the focus was on Christian evangelism, personal salvation for the individual based on the belief of the time that the spiritual change of an individual was the way to improve their position in society. By the 1880s William Booth realised religious attention was more likely when individuals were not economically and physically challenged, and assisting them in a practical way was demonstration of the Christian values. The rise of social service activity initially came about through the actions of individual Salvation Army members and ultimately by the official endorsement by the organisation of a separate social service arm.
In the 1890s the social service of The Salvation Army was set up via its own unique trust deed. The rationale for the separation between the evangelical and social operations was to allow people to direct their support to the preferred area of activity being undertaken. The people who The Salvation Army served were often the least able to provide the financial support for the organisation. William Booth needed to make constant calls for money; this placed him into conflict with many sections of Victorian England.
Financial accountability and integrity were at the forefront of both the criticism and the defence of the organisation. The use of financial reporting, annual reports and other narratives has been a constant feature of the organisation since its inception.
In the current period The Salvation Army is generally recognized by the public as primarily a social service organization. This view is at odds with how the leadership of the organisation sees the organisation, namely as a part of the Christian church with a single mission expressed in the dual form of spiritual and social services. This potential identity mismatch forms an important component of this thesis. In particular the thesis draws on information from United Kingdom, Canada and Australia to examine how the organisation has grappled with its identity problem and the way this has been reflected in its diverse approaches to accountability.
The research question looks at the identity of The Salvation Army as it is constructed through its narrative accountability. In the 1890s the dominant identity was the spiritual side of The Salvation Army and funds in the spiritual side subsidised the then newly formed social side. Post World War I the social side began to become the dominant funds source for the organisation. In the current period the financial flow is heavily dominated by the social service component of The Salvation Army activities.
Drawing from the work of the philosopher Paul Ricoeur, a hermeneutic analysis of The Salvation Army is undertaken. By locating the formation of The Salvation Army within part of its historical context a ‘sense’ is developed as to how the organisation and its founder William Booth responded to its historical position and the rationale for setting the dual organisational structure. Documents produced by the organisation across a number of countries and in the public domain were accessed and analysed. Following Ricoeur the many narratives identified within these documents were reconfigured to recreate the description of The Salvation Army from a narrative accountability perspective. The stated forms of accountability are reflected in the context of the annual reports and how they approach fiscal compliance requirements. However the forms of accountability used by The Salvation Army have been contested since the 1890s.
The outcome of this study shows how the organisation manages to cultivate an image of a social work dominated organisation. Any conflicts in identity and accountability are carefully minimised by the overwhelming success of the social service narrative. However internal narratives of The Salvation Army claim a holistic response to meeting its obligations by the dual mission of spiritual and social.
The application of the narrative accountability as demonstrated through Ricoeur’s work allows for any organisation to have its identity validated through the use of a hermeneutic analysis. This research contributes to the ongoing discussion of organisational identity and accountability. RESTRICTED TO ABSTRACT ONLY UNTIL 15/08/2019
Livres sur le sujet "Charities, accounting"
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Consultative Committee of Accountancy Bodies. Accounting Standards Committee. Accounting by charities. London : Accounting Standards Committee, 1988.
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Ashford, J. K. Accounting in charities. London : Chartered Institute of Management Accountants, 1986.
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Brooks, Rodney G. Charity accounting. London : Butterworths, 1987.
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Norton, Michael. Accounting and financial management for charities. 2e éd. London : Directory of Social Change, 1989.
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Booth, Philippa. Charity accounting and taxation. 5e éd. Haywards Heath : Bloomsbury Professional, 2010.
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Derwent, Richard A. Charities : An industry accounting and auditing guide. 2e éd. Milton Keynes : Accountancy Books, 1997.
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Derwent, Richard A. Charities : An industry accounting and auditing guide. Milton Keynes : Accountancy Books, 1995.
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Trevor, Gambling, dir. Accounting by charities : The application of SORP 2. London : Certified Accountant Publications, 1990.
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Henke, Emerson O. Accounting for nonprofit organizations. 4e éd. Boston, Mass : Kent Pub. Co., 1986.
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Pianca, Andrew. Charity accounts : A practitioner's guide to the charities SORP. 4e éd. Briston [England] : Jordan, 2009.
Trouver le texte intégralChapitres de livres sur le sujet "Charities, accounting"
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Luxton, Peter. « Public Benefit And Charities : The Impact Of The Charities Act 2006 On Independent Schools And Private Hospitals ». Dans Contemporary Perspectives On Property, Equity And Trusts Law, 181–202. Oxford University PressOxford, 2007. http://dx.doi.org/10.1093/oso/9780199219841.003.0010.
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Abstract The Charities Act 2006, when brought fully into force,1 will make many changes to the law of charities. Among the most important of these will be some modification to the meaning of charity, including the introduction of a statutory list of charitable purposes and alterations to the public-benefit requirement;2 the creation of a new form of charitable corporation, the Charitable Incorporated Organization;3 the setting up of a Charity Tribunal to hear appeals from the Charity Commission;4 changes to the administration of charities, including registration5 and accounting and auditing requirements,6 cypres, and schemes;7 a new unified regime for public charitable collections;8 and an overhaul of the constitution of the Charity Commission.9 Most of these changes are uncontroversial and received broad support both from the charity sector and in Parliament.