Today's Essentials of Governmental and Not-for-Profit Accounting and Reporting
Автор:Susan W. Martin, Ellen N. West Год: [не указано] Издание: [не указанo] Страниц: [не указано] ISBN: 0324111649 The textbook is designed to introduce readers to the accounting procedures and financial reporting of nonprofit entities; i.e., state and local governments), voluntary health and welfare organizations, hospitals and other health care providers, private and public colleges and universities, and other not-for-profit organizations. It is based on the latest official pronouncements and interpretations of the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB), as well as the industry audit guides issued by the American Institute of Certified Public Accountants (AICPA) and Governmental Accounting, Auditing, and Financial Reporting (a.k.a., "The Blue Book") published by the Government Finance Officers Association.
