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- Title
Using the New Reporting Requirements for Not-for-Profit Entities.
- Authors
Copley, Paul A.; Manktelow, Loretta
- Abstract
The article offers suggestions for using the new reporting requirements for nonprofit entities by the Financial Accounting Standards Board (FASB). Topics discussed include the uniform reporting model in the new provisions, the net asset classes in the guidelines, and the reporting of expenses under the new guidelines. Also mentioned are the recording of fixed assets, statement of cash flows, and reporting of investment income.
- Subjects
FINANCIAL statements standards; FINANCIAL Accounting Standards Board; NONPROFIT organizations accounting; NET worth; COST accounting; CAPITAL -- Accounting
- Publication
CPA Journal, 2018, Vol 88, Issue 4, p54
- ISSN
0732-8435
- Publication type
Article