15RU-013 Service performance reporting requirements for not-for-profits

15RU-013 Service performance reporting for NFPs

Exposure Draft (ED 270) proposes to establish principles and requirements for not-for-profit entities in both the public and private sector to report service performance information annually.


Also on KPMG.com

The key elements of the disclosure include the identification of service performance objectives and evaluation of performance indicators.

Key points

  • ED 270 proposes NFP entities disclose service performance information annually
  • Impact likely to be  more significant for private sector NFPs
  • Disclosures can be in annual report or separate document
  • No comparatives required for first year of application
  • Submissions for comment letters are due on 12 February 2016.

Australian Reporting Updates

Reporting Updates are KPMG's way of communicating changes occurring within the Australian financial reporting environment to our clients.

Read more

Financial Reporting & Accounting Standards

Financial Reporting & Accounting Standards

KPMG has extensive experience in applying accounting standards, both Australian accounting standards and IFRS, to a range of transactions.

Connect with us


Request for proposal



KPMG’s new-look website

KPMG has launched a state of the art digital platform that enhances your experience and provides improved access to our content and our people, whatever device you are on.