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21 Aug. 2015

AASB issues ED 270

Exposure Draft ED 270 Reporting Service Performance Information has been published for comment.  ED 270 addresses the gap in information required to assess performance of not-for-profit (NFP) entities.

ED 270 proposes two key elements of service performance information: Service performance objectives and performance indicators.  Used together, these elements should enable an assessment of an entity’s service performance.

Comments on ED 270 are requested to the AASB by 12 February 2016.