Miller Not-for-Profit Reporting is organized to focus first on existing pronouncements and proposed pronouncements that are expected to be issued in the near future. Those pronouncements apply directly to not-for-profit organizations and are ...
covered in Part I, "Introduction and Background." Part II, "Accounting for Not-for-Profit Organizations," addresses accounting for individual account types and transactions recorded in the books of a not-for-profit organization. Part III, "External Financial Reporting," deals with external financial reporting, and Part IV, "Regulatory Financial Reporting," deals with regulatory reporting in the government arena, including requirements of the OMB Circulars and federal and state tax rules.
This volume analyzes all FASB Statements to the extent that they relate to reporting by not-for-profit organizations. Accordingly, not all of the recent pronouncements will be reported on in depth. As we did last year, we encourage you to use the Miller Complete Library for Business--consisting of the Miller GAAP Guide, the Miller GAAP Implementation Manual, and the monthly Miller GAAP Update Service--also published by Harcourt--to keep current on accounting and reporting matters that pertain to all entities.
Number of pages: 500
Date of publication: 15/12/2000
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