Accounting · IFRS Standards
Although the objectives of not-for-profit entities are different from commercial entities, their accounting requirements are moving closer to IFRS Accounting Standards. Which of the following IFRS requirements would NOT be relevant to a not-for-profit entity?
Verified Solution4 OptionsUpdated: October 2026👁️1 View
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- 1Preparation of a statement of cash flows
- 2Requirement to capitalise a leased asset
- 3Disclosure of dividends per share✓
- 4Disclosure of non-adjusting events after the reporting date
Correct answer
Disclosure of dividends per share
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