Exposure Drafts, Comment Letters, and Statements of Position
Files
Download Full Text (429 KB)
Description
Proposed Amendment of SOP 78-10, Accounting Principles and Reporting Practices for Certain not-for-Profit Organizations and of AICPA Industry Audit Guide, Audits of Voluntary Health and Welfare Organizations. The proposed statement of position recommends the folowing: If It can be demonstrated that a bona fide program or management and general function has been conducted in conjunction with an appeal for funds, joint costs or informational materials or activities that include a fund-raising appeal should be allocated between fund-raising and the appropriate program or management and general function.
Publication Date
1986
Relational Format
Book
Keywords
Nonprofit organizations -- Accounting -- Standards -- United States; Fund accounting -- Standards -- United States
Disciplines
Accounting | Taxation
Recommended Citation
American Institute of Certified Public Accountants. Accounting Standards Division, "Proposed statement of position : accounting for joint costs of informational materials and activities of not-for-profit organizations that include a fund-raising appeal;Accounting for joint costs of informational materials and activities of not-for-profit organizations that include a fund-raising appeal; Exposure draft (American Institute of Certified Public Accountants), 1986, May 23" (1986). Exposure Drafts, Comment Letters, and Statements of Position. 489.
https://egrove.olemiss.edu/aicpa_sop/489
Comments
Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.