also sprach Martin Wuertele <martin@wuertele.net> [2016-03-03 14:06 +0100]:
> Greenpeace internationl: IFRS for SME
> Medecins Sans Frontieres: IFRS
> Human Rights Watch: US GAAP
> WWF: UK GAAP
> Human Rights Watch: US GAAP
Apart from their non-profit nature, all of these are run like
businesses, employ hundreds of people and handle handles hundreds of
tens of thousand of transactions each year.
> Especially IFRS for SME fits quite well the needs of NPO/NGO
> organisations similar to the Debian project.
Aiming for such a standard put the bar even higher in terms of
accountancy standards, and require consolidation at the end of the
fiscal year. At least in Germany, the accounting standard is also
defined by your turnover. For instance, DebConf e.V. isn't even
allowed to do submit a P&L statement, but the authorities require
a simple income-expense report instead, which cannot always be
simply inferred from a ledger (cf. accruals and deferrals,
Rechnungsabgrenzungsposten).
I certainly won't stand in the way of someone else committing to do
the work (and to keep up with it), or the project agreeing to step
up the pay for an accountant with the necessary knowledge, but
I don't see the benefit, for reasons stated above. At the moment,
Debian is a holding with very few transactions, and we don't even
have a proper tax home.
--
.''`. martin f. krafft <madduck@d.o> @martinkrafft
: :' : proud Debian developer
`. `'` http://people.debian.org/~madduck
`- Debian - when you have better things to do than fixing systems
"and the sea isn't green
and i love the queen
and what exactly is a dream?
and what exactly is a joke?"
-- syd barrett
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