{"id":35103,"date":"2013-11-18T05:10:00","date_gmt":"2013-11-18T05:10:00","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=1a165a5178608f1627cb9cea948ec311"},"modified":"2013-11-18T05:10:00","modified_gmt":"2013-11-18T05:10:00","slug":"aasb-issues-guidance-on-consolidation-in-the-not-for-profit-sector","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=35103","title":{"rendered":"AASB issues guidance on consolidation in the not-for-profit sector"},"content":{"rendered":"<p>The Australian Accounting Standards Board (AASB) has released an Amending Standard that provides implementation guidance for not-for-profit entities under the Australian equivalents to IFRS 10 &#8216;Consolidated Financial Statements&#8217; (AASB 10) and IFRS 12 &#8216;Disclosure of Interests in Other Entities&#8217; (AASB 12).  The guidance explains and illustrates how not-for-profit and public sector entities can apply the key concepts of &#8216;control&#8217; and &#8216;structured entities&#8217; arising under those standards, particularly where circumstances from a for-profit perspective do not readily translate to a not-for-profit perspective.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Australian Accounting Standards Board (AASB) has released an Amending Standard that provides implementation guidance for not-for-profit entities under the Australian equivalents to IFRS 10 &#8216;Consolidated Financial Statements&#8217; (AASB 10) and IFRS 12 &#8216;&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/35103"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=35103"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/35103\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=35103"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=35103"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=35103"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}