Virtues and risks of poverty
dc.contributor.author | Sinclair, R. | |
dc.contributor.author | Hooper, K. C. | |
dc.contributor.author | Lai, Y. Y. | |
dc.date.accessioned | 2010-12-07T21:51:16Z | |
dc.date.available | 2010-12-07T21:51:16Z | |
dc.date.copyright | 2009 | |
dc.date.created | 2009 | |
dc.date.issued | 2009 | |
dc.description.abstract | The 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.identifier.citation | Chartered Accountants Journal, vol.88(5), pp.34 - 35 | |
dc.identifier.issn | 1172-9929(print) | |
dc.identifier.uri | https://hdl.handle.net/10292/1094 | |
dc.publisher | AUT | en_NZ |
dc.publisher | New Zealand Institute of Chartered Accountants | |
dc.relation.uri | http://search.ebscohost.com.ezproxy.aut.ac.nz/login.aspx?direct=true&db=bth&AN=41771988&site=ehost-live | |
dc.rights | Copyright © 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.rights.accessrights | OpenAccess | |
dc.source | Chartered Accountants Journal, 88, 5, 34-35 | |
dc.title | Virtues and risks of poverty | |
dc.type | Journal Article |
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