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IFRS
International Financial Reporting Standards (IFRS) are designed for general purpose financial statements for profit making entities, but are often applied to NGOs.
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UK Charities SORP
The UK Statement of Recommended Practice for charities is only applicable to charities in the UK. It has good recommendations for fund accounting and narrative reporting.
- IPSAS
International Public Sector Accounting Standards are applicable to Governments. They consider cash accounting, fund accounting, non-reciprocal transactions and assets that are not used to generate profit.
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US GAAP
Unites States Generally Accepted Accounting Principles includes very detailed guidelines of how financial reports should be drawn up for NPIs (Non Profit Institutions).
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AICPA
Includes details of the institute roles and roles of the Accountant.
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USAID
U.S. foreign development assistance
