Dealing with three different standards on investments

There are now 3 separate standards governing how business, not-for-profit, and governmental organizations accounts for investments: 1. SFAS 115, Accounting for Certain Investments in Debt and Equity Securities, 2. SFAS 124, Accounting for Certain Investments Held by Not-for-Profit Organizations, and...

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Veröffentlicht in:	The CPA journal (1975) 1998-06, Vol.68 (6), p.50
Hauptverfasser:	Chase, Bruce W, Kranowski, Nathan J
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Accounting and auditing Accounting firms Accounting standards College professors Colleges & universities Costs Differences Earnings Endowment Equity Fair value FASB statements Financial accounting standards GASB statements Government business enterprises Governmental accounting Investments Laws, regulations and rules Money markets Nonprofit organizations Profits SFAS 124 SGAS 31
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