SFAS No. 116, Contributions Received and Contributions Made: What We Know and What We Don't?

This study reviews SFAS No. 116, Accounting for Contributions Received and Contributions Made. Contributions received are recognized as revenues and contributions made are recorded as expenses in the period made. After a summary of various forms of contributions received or made, this study points o...

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Veröffentlicht in:	Journal of higher education theory and practice 2012-11, Vol.12 (5), p.141
Hauptverfasser:	Xiang, Meifang, Holmes, Linda
Format:	Artikel
Sprache:	eng
Schlagworte:	Accountability Accounting Developed Nations Fair market value Financial Audits Investments Literature Reviews Private Sector Standard Setting Studies Tax incentives
Online-Zugang:	Volltext
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