非营利组织财务会计与报告攻略.pptVIP

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  • 2026-09-02 发布于北京
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FinancialAccountingandReporting20:Not-For-ProfitAccounting1第1页

Not-For-ProfitAccountingOverviewA:FASBandAICPAstandardsforprivatesectornonprofitsB:Collegeanduniversityaccounting–privatesectorinstitutionC:Healthcareanizationaccounting–privatesectorD:Healthcareanizationaccounting–governmentalM202第2页

Overview1.Introductiona)Nonprofitanizationsprovidesociallydesirableserviceswithouttheintentionofrealizingaprofit.b)CharacteristicsTheirrevenueslargelyefromcontributionTheiroperatingpurposedoesnotincludeprofitTheir

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