CCAB has published a comprehensive international study into financial reporting for not-for-profit organisations (NPOs)

One of the key findings was that the 'majority of survey respondents (72%) indicated that they thought it would be useful to have international standards for financial reporting by not-for-profit organisations'.

The report includes a limited but useful summary, listed by country, showing the size of the NPO sector, the size of the charitable sector, a summary of how a country is IFRS compliant, the current reporting framework, national regulators, current consultations and a summary of the challenges.