Detail Risk With Donor Pledges   Oleh:  Tysíac, Ken Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 213 no. 3 (Mar. 2012), page 20. Topik: Fair Value; Nonprofit Organizations; Donations; Risk Factors Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.32 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel In the white paper Measurement of Fair Value for Certain Transactions of Not-For-Profit Entities, the AICPA's Financial Reporting Executive Committee provides guidance to not-for-profits on considering risk when determining the fair value of a donor's unconditional promise to give. Some considerations may include: 1. Assess the donor's ability to pay. 2. Determine the donor's commitment to honor the promise. 3. Study risk factors that affect certain groups of donors. 4. If the donor is a corporation, consider using the yield on its publicly traded debt. 5. Whether the donor is an individual or a corporation, consider factors specific to the promise. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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