ERIC Number: EJ494971
Record Type: Journal
Publication Date: 1994
Pages: N/A
Abstractor: N/A
ISBN: N/A
ISSN: ISSN-0147-877X
EISSN: N/A
Available Date: N/A
Major Decisions Ahead: Implementing SFAA Nos. 116 and 117.
Williams, Kenneth; Turner, Robert
Business Officer, v27 n5 p20-26 Nov 1994
Issues that colleges and universities must address in implementing the Financial Accounting Standards Board's Statements of Financial Accounting Standards 116 (concerning contributions received and made) and 117 (for nonprofit organizations) are outlined. The overall objective is to present a financial statement in a format that tells the institution's story while also meeting external information requirements. (MSE)
Descriptors: College Administration, Higher Education, Income, Management Information Systems, Nonprofit Organizations, Private Financial Support, Recordkeeping, Records (Forms), School Accounting
National Association of College and University Business Officers. 1110 Vermont Avenue NW Suite 800, Washington, DC 20005. Tel: 800-462-4916; Tel: 202-861-2500; Fax: 202-861-2583; Web site: http://www.nacubo.org
Publication Type: Guides - Non-Classroom; Journal Articles
Education Level: N/A
Audience: Administrators; Practitioners
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A
Author Affiliations: N/A
