Detail Coping With NPO Standards - It's Not Difficult   Oleh:  Glazer, Alan S. ; Benson, Martha L. ; Jaenicke, Henry R. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 186 no. 3 (1998), page 67-76. Topik: STANDARD; NPO standards Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.7 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel The new age for not - for - profit organizations requires those entities to find different ways to capture and account for transactions and to make new financial statement displays and disclosures. Perhaps no other time has challenged NPOs with as many accounting standards to absorb, integrate and implement. While much of the focus has been on the dramatic changes required by FASB Statement no. 116, Accounting for Contributions Received and Contributions Made, and Statement no. 117, Financial Statements of Not - for - Profit Organizations, several other recent pronouncements significantly affect NPOs. How each pronouncement may affect NPO accounting systems and financial statements can be explained by examining the effect of each one on a hypothetical organization - the Museum of Undersea Exploration (MUSE). This is not intended to be a comprehensive discussion of all the requirements those standards impose nor does it discuss many of the pronouncements not directed primarily at NPO s but that may apply to particular NPO transactions or events. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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