Pehta Framework
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Pehta Framework
  • PEHTA FRAMEWORK
  • INTRODUCTION
  • PEHTA DISCLOSURE TOPICS
    • 1. Management Commitment
    • 2. Indigenous Community Testimonials
    • 3. Indigenous Community Employment - Direct
    • 4. Indigenous Community Employment - Indirect
    • 5. Indigenous Community Corporate Contributions
      • 5.1 Objective
      • 5.2 Scope
      • 5.3 Benefits
      • 5.4 Accounting Practices & Supporting Technical Protocols
      • 5.5 Generalized Data Standards for Assurance Purposes
        • 5.5.1 In-Kind Contributions Valuation
        • 5.5.2 Valuing Donated Professional Services
        • 5.5.3 Cash Contributions Accounting
        • 5.5.4 Time Contributions Valuation - Employee Volunteering
        • 5.5.5 Management Costs Accounting
      • 5.6 Reports and the Publication of Disclosure Standards
      • 5.7 Summary
    • 6. Indigenous Community Project Benefits
    • 7. Indigenous Community Procurement - Direct
    • 8. Indigenous Community Procurement - Indirect
  • GLOSSARY
  • APPENDICES
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  1. PEHTA DISCLOSURE TOPICSchevron-right
  2. 5. Indigenous Community Corporate Contributions

5.5 Generalized Data Standards for Assurance Purposes

5.5.1 In-Kind Contributions Valuationchevron-right5.5.2 Valuing Donated Professional Serviceschevron-right5.5.3 Cash Contributions Accountingchevron-right5.5.4 Time Contributions Valuation - Employee Volunteeringchevron-right5.5.5 Management Costs Accountingchevron-right
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