Detail Gifts-In-Kind: What Are They Worth?   Oleh:  Brenner, Jennifer Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 216 no. 2 (Aug. 2013), page 44-48. Topik: Nonprofit Organizations; Valuation; Fair Value Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.34 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Not-for-profit entities (NFP) should review their practices and policies for valuations of gifts-in-kind (GIK), as reports of large disparities in GIK valuations have led to controversy in the sector. NFPs should carefully consider whether to accept GIK. Any GIK should be related to the NFP's mission, and the NFP should have policies in place to assess a GIK before accepting it. Despite the challenges presented, it is possible for NFPs to find common ground for GIK valuation. Focusing on key valuation considerations can help NFPs avoid the pitfalls. A GIK should be measured at fair value, and the first step is to identify the principal exit market. The effect of legal restrictions should be considered, and it is important to remember that donor markets may not be the same as exit markets; donor-provided values may not be relevant. NFPs need to find reliable sources of information and pricing inputs even though they may be difficult to locate. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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