Government and not-for-profit accounting : concepts and practices

"The objectives of this, the ninth edition of Government and Not- for- Profit Accounting: Concepts and Practices, remain unchanged from those of the previous editions. Above all, the text aims to make students aware of the dynamism of government and not- for- profit accounting and of the intellectual challenges that it presents. Government and not- for- profit accounting has changed dramatically in the past few decades. For certain, the nature and activities of governments and not- for- profit organizations and the transactions in which they engage will continue to evolve. Therefore, so too must the corresponding accounting. In addition, significant events that raise important and difficult accounting questions- such as the global pandemic that started in 2020, the financial crisis of 2007-2008, shifts in the health- care marketplace caused by federal policy shifts- will also inform accounting in practice"--