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National Mutual Economy Report


National Mutual Economy Report – Incorporating the Top 100

Produced annually in conjunction with the University of Western Australia, the National Mutual Economy Report maps the size, reach and contribution of the co-operative and mutual sector.

Co-operative and Mutual Enterprise FAQs

The Australian Accounting Standards Board (AASB) has published the co-operative and mutual enterprise FAQs on its website.

The FAQs have been developed for existing and potential members of CMEs and users of their financial statements. The FAQs explore how these types of entities differ from other organisations, and what implications these differences might have when assessing their financial position and performance.

The initiative arises from the 2015 Senate Inquiry into the role, importance, and overall performance of cooperative, mutual and member-owned firms in the Australian economy, which recommended improving awareness among the accounting and legal professions of the financial reporting standards of co-operatives and mutuals. 

Co-operative Registries

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