Journal of

Marketing Development and Competitiveness

Scholar Gateway

Abstracts prior to volume 5(1) have been archived!

Issue 5(1), October 2010 -- Paper Abstracts

Girard  (p. 9-22)

Cooper (p. 23-32)

Kunz-Osborne (p. 33-41)

Coulmas-Law (p.42-46)

Stasio (p. 47-56)

Albert-Valette-Florence (p.57-63)

Zhang-Rauch (p. 64-70)

Alam-Yasin (p. 71-78)

Mattare-Monahan-Shah (p. 79-94)

Nonis-Hudson-Hunt (p. 95-106)

JOURNAL OF ACCOUNTING AND FINANCE

FASB/GASB Recognition and Reporting Differences: A Nonprofit

Sector Perspective

Author(s): Treba Marsh, Mary Fischer

Citation: Treba Marsh, Mary Fischer, (2011) "FASB/GASB Recognition and Reporting Differences: A Nonprofit Sector Perspective" Vol. 11, Iss. 1, pp. 21 - 30

Article Type: Research paper

Publisher: North American Business Press

Abstract:

The financial statement users’, investors’, donors’ and academic researchers’ understanding of

current accounting recognition and reporting guidance affect their ability to compare financial

information issued by nonprofit universities, hospitals, fund-raising organizations and

government agencies. The financial results reported by public nonprofit organizations is

different from that reported by private nonprofit organizations. This study discusses the events

that brought about the divergence in nonprofit financial accounting recognition and reporting,

and illustrates specific differences.