The AASB has just released Exposure Draft ED 270 Reporting Service Performance Information for public comment. ED 270 addresses the gap in the information required to assess the performance of not-for-profit entities.
It proposes two key elements of service performance information – service performance objectives and performance indicators. Used together, these elements are designed to enable an assessment to be made of an entity’s service performance.
Copies of ED 270 can be found here.