New Reporting Guidelines SFAS No. 124: Compliance by Private U.S. Colleges and Universities (Manuscripts) (Statements of Financial Accounting Standards) (Financial Report)
Academy of Accounting and Financial Studies Journal 2000, Jan, 4, 1
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Descrizione dell’editore
ABSTRACT The purpose of this study was to examine at a descriptive level the reporting compliance by private U.S. colleges and universities with Statements of Financial Accounting Standards (SFAS) No. 124 - Accounting for Certain Investments Held by Not-for-Profit Organizations. Using content analysis, the annual reports, financial statements and notes to the financial statements of 61 colleges and universities were examined. The study concluded that compliance across schools was inconsistent. Based on the current level of compliance as observed in this study, both within the letter and spirit of the new standard, quality of financial reporting by colleges and universities could be improved.
GENERE
Affari e finanze personali
PUBBLICATO
2000
1 gennaio
LINGUA
EN
Inglese
PAGINE
12
EDITORE
The DreamCatchers Group, LLC
DIMENSIONE
294,5
KB
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