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Abstracts prior to volume 5(1) have been archived!

Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
Zhang-Rauch (p. 64-70)
Alam-Yasin (p. 71-78)
Mattare-Monahan-Shah (p. 79-94)
Nonis-Hudson-Hunt (p. 95-106)



JOURNAL OF ACCOUNTING AND FINANCE

FASB/GASB Recognition and Reporting Differences: A Nonprofit
Sector Perspective


Author(s): Treba Marsh, Mary Fischer

Citation: Treba Marsh, Mary Fischer, (2011) "FASB/GASB Recognition and Reporting Differences: A Nonprofit Sector Perspective" Vol. 11, Iss. 1, pp. 21 - 30

Article Type: Research paper

Publisher: North American Business Press

Abstract:

The financial statement users’, investors’, donors’ and academic researchers’ understanding of
current accounting recognition and reporting guidance affect their ability to compare financial
information issued by nonprofit universities, hospitals, fund-raising organizations and
government agencies. The financial results reported by public nonprofit organizations is
different from that reported by private nonprofit organizations. This study discusses the events
that brought about the divergence in nonprofit financial accounting recognition and reporting,
and illustrates specific differences.