search query: @indexterm NON-PROFIT ORGANIZATIONS / total: 255
reference: 140 / 255
Author: | Mautz, R.K. |
Title: | Why not-for-profits should report their commitments |
Journal: | Journal of Accountancy
1990 : JUNE, VOL. 169:6, p. 92-94, 96, 98 |
Index terms: | FINANCIAL STATEMENTS NON-PROFIT ORGANIZATIONS ACCOUNTING PRINCIPLES |
Language: | eng |
Abstract: | Discussion of why financial reporting of noncommercial activities of not-for- -profit organizations requires more attention. Fundamental differences between organizations. Cash flows. Financial statements. Difficulties in reporting commitments. Off-budget financing. Recurring obligations. Statement of future obligations. Influence of forecasting. An Exhibit illustrates the study and a Box summarizes the main points. |
SCIMA