Financial Reporting for Non-Profit Organizations: The Case of Peace Corps Gambia

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Şensoy N., Saidykhan A.

International Journal of Commerce and Finance, cilt.9, sa.1, ss.40-67, 2023 (Hakemli Dergi)

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: 9 Sayı: 1
  • Basım Tarihi: 2023
  • Dergi Adı: International Journal of Commerce and Finance
  • Derginin Tarandığı İndeksler: Sobiad Atıf Dizini
  • Sayfa Sayıları: ss.40-67
  • İstanbul Ticaret Üniversitesi Adresli: Evet

Özet

Concerns about the non-profit sector's alleged lack of accountability and transparency have led to calls for the creation of accounting standards or recommended practices. This should be a framework for covering all aspects of the NPO sector, from governance and compliance to information asymmetry and transparency, and effectiveness. The purpose of this article is to review the Financial Statements of the Peace Corps Gambia, in view of the IFR4NPO prepared by CIPFA and search for some common points.