haku: @author Glazer, A. / yhteensä: 11
viite: 6 / 11
| Tekijä: | Glazer, A. Jaenicke, H. |
| Otsikko: | New AICPA audit and accounting guide for NPOs |
| Lehti: | Journal of Accountancy
1996 : NOV, VOL. 182:5, p. 63-72 |
| Asiasana: | ACCOUNTING NON-PROFIT ORGANIZATIONS USA |
| Kieli: | eng |
| Tiivistelmä: | Three recent Financial Accounting Standards Board statements fundamentally change the way not-for-profit organizations (NPOs) prepare external financial statements. They require that promises to give and certain contributed services be recognized as revenue and classified in the statement of activities based on the presence or absence of donor-imposed restrictions. In addition to a statement of cash flows , the FASB standards also require NPOs to report total assets, liabilities, and net assets in a statement of financial position, with most investments reported at fair value and net assets reported based on any donor-imposed restrictions. |
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