Companion guide for not-for-profits to the IFRS for SMEs

This guide provides assistance to not-for-profit entities that may wish to prepare reports on the basis of the International Financial Reporting Standard for small and medium-sized enterprises.

companion guide for NFPs to IFRS for SMEs

This guide is intended to work in conjunction with IFRS for SMEs. Not-for-profit organisations have a different operating model and objectives from profit-orientated entities, and this guide is intended to act as a companion to the International Reporting Standard while taking this into account.

ACCA intends it as a useful and reliable text to help those involved with financial reporting by not-for-profit entities, as well as international donors, national regulators and policymakers responsible for these matters.