ARTICLES - NPO Financial Reporting - RAISING OR HOLDING CONTRIBUTIONS FOR OTHERS - Under prior guidance, not-for-profit organizations have had difficulty determining what to report as assets, liabilities, contribution revenues and donation expenses. By issuing Statement no. 136, FASB has provided accounting standards for certain transactions where NPOs had thought guidance was lacking
|Year of publication:||
|Authors:||Meeting, David T. ; Luecke, Randall W.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 189.2000, 6, p. 47-56
Financial Reporting - SIMPLIFYING EPS - To make the earnings per share computation easier, the Financial Accounting Standards Board issued Statement no. 128. At the same time, it issued Statement no. 129, which covers disclosure of capital structure information. The International Accounting Standards Committee has issued similar statements.
Meeting, David T., (1997)
Meeting, David T., (1996)
ARTICLES - Financial Reporting - FUTURE CASH FLOW MEASUREMENTS - FASB issued guidance to help CPAs use future cash flows as the basis for accounting measurements at initial recognition, when making fresh-start measurements and with the interest method of amortization.
Meeting, David T., (2001)
- More ...