The AASB has updated the technical article Not-for-profit entity requirements in Australian Accounting Standards. The document identifies requirements in Australian Accounting Standards that relate specifically to NFP entities. Part A of the document outlines the main issues and accounting treatments required when a NFP entity has a for-profit subsidiary. Part B identifies paragraphs in Australian Accounting Standards that relate to NFP entities and briefly describes the reasons for including specific paragraphs. 
 
The updated article (PDF) is available for download from the AASB website.