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Financial statements for the not-for...
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Sledziona, Barbara.
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Financial statements for the not-for-profit sector.
紀錄類型:
書目-電子資源 : Monograph/item
正題名/作者:
Financial statements for the not-for-profit sector./
作者:
Sledziona, Barbara.
出版者:
Ann Arbor : ProQuest Dissertations & Theses, : 1994,
面頁冊數:
106 p.
附註:
Source: Masters Abstracts International, Volume: 65-04.
Contained By:
Masters Abstracts International65-04.
標題:
Nonprofit organizations. -
電子資源:
https://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=1414134
ISBN:
9780496189236
Financial statements for the not-for-profit sector.
Sledziona, Barbara.
Financial statements for the not-for-profit sector.
- Ann Arbor : ProQuest Dissertations & Theses, 1994 - 106 p.
Source: Masters Abstracts International, Volume: 65-04.
Thesis (M.B.A.)--Quinnipiac University, 1994.
This item must not be sold to any third party vendors.
The Financial Accounting Standards Board (FASB) has adopted Statement No. 117. When I began the research work on this topic, the FASB had recently issued its Exposure Draft and had scheduled public hearings on the topic (February, 1993). In June of 1993, the FASB issued Statement No. 117 which is effective for financial statements issued for fiscal years beginning after December 15, 1994. A great deal of interest and concern was generated on this topic. The FASB's goal was to develop a standard for not-for-profit financial statements that would enhance the statements' relevance, understandability, and comparability. Since the evolutionary process of financial statement development is fairly well defined for the business entities, and because this evolutionary process has been successful in providing relevant, comparable, and comprehensible financial statements, it seemed appropriate to use that model as a benchmark. As I learned in this research, the concept did not produce universal acceptance and gave me a deeper insight into the complexities of this very distinctive segment of our socio-economic environment known as the not-for-profit sector. (Abstract shortened by UMI.).
ISBN: 9780496189236Subjects--Topical Terms:
540326
Nonprofit organizations.
Financial statements for the not-for-profit sector.
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The Financial Accounting Standards Board (FASB) has adopted Statement No. 117. When I began the research work on this topic, the FASB had recently issued its Exposure Draft and had scheduled public hearings on the topic (February, 1993). In June of 1993, the FASB issued Statement No. 117 which is effective for financial statements issued for fiscal years beginning after December 15, 1994. A great deal of interest and concern was generated on this topic. The FASB's goal was to develop a standard for not-for-profit financial statements that would enhance the statements' relevance, understandability, and comparability. Since the evolutionary process of financial statement development is fairly well defined for the business entities, and because this evolutionary process has been successful in providing relevant, comparable, and comprehensible financial statements, it seemed appropriate to use that model as a benchmark. As I learned in this research, the concept did not produce universal acceptance and gave me a deeper insight into the complexities of this very distinctive segment of our socio-economic environment known as the not-for-profit sector. (Abstract shortened by UMI.).
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