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FASB (Financial Accounting Standards Board) proposes changes in not-for-profit reporting.

Authors: W R, Titera;

FASB (Financial Accounting Standards Board) proposes changes in not-for-profit reporting.

Abstract

The Financial Accounting Standards Board (FASB) will soon issue two statements that will have a major impact on not-for-profit financial reporting. The first, entitled Financial Statements of Not-For-Profit Organizations, deals with the form and content of not-for-profit financial statements. The second, entitled Accounting for Contributions Received and Contributions Made, establishes standards of financial accounting and reporting for contributions.

Keywords

Financial Audit, Accounting, Organizations, Nonprofit, Income, Guidelines as Topic, Fund Raising, Investments, Hospitals, Voluntary, Societies, United States

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
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