The Consultative Committee of Accountancy Bodies (CCAB) has appointed Sheffield Hallam University (SHU) to lead a project that seeks to identify financial reporting practices for the international non-for-profit sector.
The project’s objective is to find out whether or not there is a need for the development of an international financial reporting framework, guidance or standard for the sector.
CCAB chairman Anthony Harbinson said the project is aimed at establishing "definitions and current approaches to financial reporting" in different jurisdictions around the world.
SHU will work alongside the University of Dundee and the university colleges of Dublin and Victoria university of Wellington.
The research will be overseen by a steering committee made of experts from accountancy professional bodies, international charities and public practice firms.
The findings of the project are expected to be published in the first quarter of 2014.
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