Proposed statement of position on accounting principles and reporting practices for certain nonprofit organizations not covered by existing AICPA audit guides;Accounting principles and reporting practices for certain nonprofit organizations not covered by existing AICPA audit guides; Exposure draft (American Institute of Certified Public Accountants), 1978, Apr. 1

Authors

American Institute of Certified Public Accountants. Accounting Standards Division

Files

Description

Since a large number of nonprofit organizations are not covered by any of the industry audit guides (Hospital, Colleges and Universities, Voluntary Health and Welfare Organizations, and State and Local Governmental Units), this statement of position is issued to recommend financial accounting principles and reporting practices for all other nonprofit organizations that prepare financial statements in conformity with generally accepted accounting principles.

Publication Date

1978

Relational Format

Book

Keywords

Nonprofit organizations -- Accounting

Disciplines

Accounting | Taxation

Comments

Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.

Recommended Citation

American Institute of Certified Public Accountants. Accounting Standards Division, "Proposed statement of position on accounting principles and reporting practices for certain nonprofit organizations not covered by existing AICPA audit guides;Accounting principles and reporting practices for certain nonprofit organizations not covered by existing AICPA audit guides; Exposure draft (American Institute of Certified Public Accountants), 1978, Apr. 1" (1978). Exposure Drafts, Comment Letters, and Statements of Position. 394.
https://egrove.olemiss.edu/aicpa_sop/394