Год выпуска: 2011 Автор: Denis Durepos Издательство: LAP Lambert Academic Publishing Страниц: 96 ISBN: 9783846534977
Описание
Accounting for Not-For-Profit Organizations discusses the accounting standards tailored for Not-For-Profit Organizations (NFPOs). Whilst both the United States and Canadian standards are discussed, an emphasis is placed on a Canadian context. The book traces the development of the accounting standards from the first conceptual frameworks developed by the Financial Accounting Standards Board (FASB) in the United States in 1979 to the eventual release of the Canadian Institute of Chartered Accountants (CICA) standards that came into effect in 1997. An explanation and breakdown of each CICA standard is then provided. The book concludes by examining actual financial statements issued by NFPOs in 1996, the year before the new Canadian standards come into effect. The latter is done to determine the work organizations needed to complete in order to adhere to the new Canadian standards.
