Accounting for Contributions. Understanding the Requirements of FASB Statement No. 116

Accounting for Contributions. Understanding the Requirements of FASB Statement No. 116 [electronic resource] / John S. Ostrom.

Since the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standards No. 116, Accounting for Contributions Received and Contributions Made, in June 1993, guidance has been sought in understanding its impact and implementation. Specific key provisions deal with con...

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Bibliographic Details
Online Access: Full Text (via ERIC)
Main Author: Ostrom, John S.
Corporate Author: National Association of College and University Business Officers
Format: Electronic eBook
Language:English
Published: [S.l.] : Distributed by ERIC Clearinghouse, 1996.
Subjects:
Accountability.
Administrative Policy.
College Administration.
Compliance (Legal)
Disclosure.
Donors.
Fund Raising.
Higher Education.
Recordkeeping.
School Accounting.
Standards.

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Call Number: ED403808
ED403808 Available

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