haku: @author Benson, M. / yhteensä: 2
viite: 2 / 2
« edellinen | seuraava »
| Tekijä: | Benson, M. |
| Otsikko: | Implementing FASB 116 and 117 |
| Lehti: | Journal of Accountancy
1995 : SEP, VOL. 180:3, p. 41-49 |
| Asiasana: | ACCOUNTING FINANCIAL STATEMENTS ORGANIZATIONS |
| Kieli: | eng |
| Tiivistelmä: | Not-for-profit organizations (NPOs) face some crucial decisions. Financial Accounting Standards Board Statement no.116, Accounting for Contributions Received and Contributions Made, and no.117, Financial Statements of Not-for-Profit Organizations, established accounting standards for contributions received by NPOs and standards for their general-purpose external financial statements. To highlight the decision-making process NPOs will go through in implementing the standards, this article is written from the viewpoint of Nonprof, a hypothetical NPO. |
« edellinen | seuraava »
SCIMA