FASB (Financial Accounting Standards Board) proposes changes in not-for-profit reporting.
The Financial Accounting Standards Board (FASB) will soon issue two statements that will have a major impact on not-for-profit financial reporting. The first, entitled Financial Statements of Not-For-Profit Organizations, deals with the form and content of not-for-profit financial statements. The second, entitled Accounting for Contributions Received and Contributions Made, establishes standards of financial accounting and reporting for contributions.
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D000066:Accounting / Q000592:standards*; D005375:Financial Audit / Q000592:standards*; D005653:Fund Raising / Q000145:classification / Q000706:statistics & numerical data; D017408:Guidelines as Topic; D006788:Hospitals, Voluntary / Q000191:economics*; D007182:Income / Q000145:classification / Q000706:statistics & numerical data; D007449:Investments / Q000145:classification / Q000706:statistics & numerical data; D009939:Organizations, Nonprofit / Q000191:economics*; D012952:Societies; D014481:United States