Copley政府与非营利组织会计10版Chapter1.pptVIP

Essentials of Accounting for Governmental and Not-for-Profit Organizations;Overview of Chapter 1;Why Study GNP Accounting?;Differences in the GNP Environment ;Differences in the GNP Environment;How Accounting Must Adapt to GNP Environmental Differences;U.S. STANDARD SETTERS;STANDARD SETTERS cont’d;Authoritative Literature;State and Local Government:GAAP hierarchy;Concepts Statements;Concepts Statements;FASAB Concepts: Objectives for Federal Financial Reports;FASB Concepts Statement No. 6: Objectives of NFP Financial reports;GASB Concepts Statements: Statement #1 – Objectives ;Concept Sta