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Financial statements for the not-for-profit sector.

Record Type:	Language materials, manuscript : Monograph/item
Title/Author:	Financial statements for the not-for-profit sector./
Author:	Sledziona, Barbara.
Description:	1 online resource (106 pages)
Notes:	Source: Masters Abstracts International, Volume: 65-04.
Contained By:	Masters Abstracts International65-04.
Subject:	Nonprofit organizations. -
Online resource:	click for full text (PQDT)
ISBN:	9780496189236

Financial statements for the not-for-profit sector.
Sledziona, Barbara.

Financial statements for the not-for-profit sector. - 1 online resource (106 pages)

Source: Masters Abstracts International, Volume: 65-04.

Thesis (M.B.A.)--Quinnipiac University, 1994.

Includes bibliographical references

The Financial Accounting Standards Board (FASB) has adopted Statement No. 117. When I began the research work on this topic, the FASB had recently issued its Exposure Draft and had scheduled public hearings on the topic (February, 1993). In June of 1993, the FASB issued Statement No. 117 which is effective for financial statements issued for fiscal years beginning after December 15, 1994. A great deal of interest and concern was generated on this topic. The FASB's goal was to develop a standard for not-for-profit financial statements that would enhance the statements' relevance, understandability, and comparability. Since the evolutionary process of financial statement development is fairly well defined for the business entities, and because this evolutionary process has been successful in providing relevant, comparable, and comprehensible financial statements, it seemed appropriate to use that model as a benchmark. As I learned in this research, the concept did not produce universal acceptance and gave me a deeper insight into the complexities of this very distinctive segment of our socio-economic environment known as the not-for-profit sector. (Abstract shortened by UMI.).

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2024

Mode of access: World Wide Web

ISBN: 9780496189236Subjects--Topical Terms:

654254
Nonprofit organizations.
Index Terms--Genre/Form:

554714
Electronic books.

Financial statements for the not-for-profit sector.
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245 1 0 $a Financial statements for the not-for-profit sector.
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300 $a 1 online resource (106 pages)
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500 $a Source: Masters Abstracts International, Volume: 65-04.
500 $a Publisher info.: Dissertation/Thesis.
502 $a Thesis (M.B.A.)--Quinnipiac University, 1994.
504 $a Includes bibliographical references
520 $a The Financial Accounting Standards Board (FASB) has adopted Statement No. 117. When I began the research work on this topic, the FASB had recently issued its Exposure Draft and had scheduled public hearings on the topic (February, 1993). In June of 1993, the FASB issued Statement No. 117 which is effective for financial statements issued for fiscal years beginning after December 15, 1994. A great deal of interest and concern was generated on this topic. The FASB's goal was to develop a standard for not-for-profit financial statements that would enhance the statements' relevance, understandability, and comparability. Since the evolutionary process of financial statement development is fairly well defined for the business entities, and because this evolutionary process has been successful in providing relevant, comparable, and comprehensible financial statements, it seemed appropriate to use that model as a benchmark. As I learned in this research, the concept did not produce universal acceptance and gave me a deeper insight into the complexities of this very distinctive segment of our socio-economic environment known as the not-for-profit sector. (Abstract shortened by UMI.).
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2024
538 $a Mode of access: World Wide Web
650 4 $a Nonprofit organizations. $3 654254
650 4 $a Studies. $3 1437762
650 4 $a Colleges & universities. $3 1468763
650 4 $a Nonprofit hospitals. $3 1468764
650 4 $a Decision making. $3 528319
650 4 $a Religion. $3 555020
650 4 $a Registration. $3 1413578
650 4 $a Objectives. $3 1372695
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710 2 $a Quinnipiac University. $3 1468762
773 0 $t Masters Abstracts International $g 65-04.
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