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dc.contributor.authorSinclair, R.
dc.contributor.authorHooper, K. C.
dc.contributor.authorLai, Y. Y.
dc.date.accessioned2010-12-07T21:51:16Z
dc.date.available2010-12-07T21:51:16Z
dc.date.copyright2009
dc.date.created2009
dc.date.issued2010-12-08
dc.identifier.citationChartered Accountants Journal, vol.88(5), pp.34 - 35
dc.identifier.issn1172-9929(print)
dc.identifier.urihttp://hdl.handle.net/10292/1094
dc.description.abstractThe article discusses the disadvantaged of a not-for-profit organisation having a surplus of financial accounts in seeking financial support from donors and funders in New Zealand. It states that to ensure financial accounts do not show a surplus, not-for-profit organisations separate some profitable activities into a separate organisation that are not included in consolidation. It emphasizes that separation of surplus can be useful for not-for-profits having large portion of restricted surplus.
dc.publisherAUTen_NZ
dc.publisherNew Zealand Institute of Chartered Accountants
dc.relation.urihttp://search.ebscohost.com.ezproxy.aut.ac.nz/login.aspx?direct=true&db=bth&AN=41771988&site=ehost-live
dc.rightsCopyright © 2009 EBSCO Industries, Inc. All rights reserved. © 2009 New Zealand Institute of Chartered Accountants. All rights reserved. Member of the GAA. Authors retain the right to place his/her publication version of the work on a personal website or institutional repository for non commercial purposes. The definitive version was published in (see Citation). The original publication is available at http://library.nzica.com/SearchResults.aspx?subject=PROFITS#viewMore.
dc.sourceChartered Accountants Journal, 88, 5, 34-35
dc.titleVirtues and risks of poverty
dc.typeJournal Article
dc.rights.accessrightsOpenAccess


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