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What's New

New USIG Country Note for Peru (1/4/08)

July Issue of International Dateline Now Available (7/15/08)

IRS Designates China Earthquake as Qualified Disaster, Maximizing Flexibility for Grantmakers’ Response (6/25/08)

Council on Foundations Comments on Revised Form 990 and Instructions (6/1/08)

Responding to the Earthquake in China (5/20/08)

Summary of May 16th teleconference on relief and recovery in Burma cyclone disaster (5/19/08)

Summary of Arabella Philanthropic Investment Advisors teleconference on relief and recovery needs and effective philanthropic strategies in response to the Myanmar (Burma) disaster (5/12/08)

Resources to respond to the Cyclone in Burma (5/8/08)

Revised Form 990: Implications for International Grantmakers (1/30/08)

New Legal Dimensions Article: International Grantmaking from Donor-advised Funds (01/15/08)

New USIG Country Note for Guatemala (1/4/08)

(...more headlines)


General and Country Specific Accounting Resources

The following is a list of accounting and financial regulatory organizations and agencies that may be of interest to grantmakers involved in international grantmaking.

General Resources

Country Specific Resources

People's Republic of China : Accounting regulations (in PDF) for nonprofit organizations issued September 2004 by the Ministry of Finance of the People's Republic of China.  The original version of this document is available in Chinese on the PRC's Ministry of Finance website.

India : Institute of Chartered Accountants of India: Technical Guide on Accounting and Auditing in Not-for-Profit Organizations ( India): This 195-page publication from the Institute of Chartered Accountants of India (ICAI) provides accounting and financial reporting frameworks for not-for-profit organizations (NPOs) in India. The Guide discusses salient features and principal requirements of the Accounting Standards issued by ICAI. It provides illustrative examples of financial statements and contains discussions of auditing standards and legal requirements for NPOs.
AccountAid India: This website contains links to accounting and regulatory resources for the not-for-profit community in India.

Switzerland :Accounting Standards for Charitable, Social Non-Profit Organizations by Kaspar Müller ( Switzerland): This article explains a Swiss set of accounting standards for non-profit organizations (called GAAP FER 21) and reports on how it has fared since it was released in November 2002. GAAP FER 21 is based on six elements of a financial statement: balance sheet, statement of operations, funds flow statement (major non-profit organizations only), statement of changes in capital, notes and a performance report. Read the article in the October 2003 issue of the International Journal of Civil Society Law, which is accessible at : http://law.cua.edu/Students/Orgs/IJCSL/. The article links to GAAP FER 21, which is available in German, French, and English.

United Kingdom: Accounting and Reporting by Charities: Statement of Recommended Practice (in PDF).

 

 

 



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