Key Accounting Issues for Nonprofits: Introduction ...
SFAS Nos. 116 and 117 are available for free download in their amended format from www.fasb.org. Appendix D of SFAS No. 116, Accounting for Contributions Received and Contributions Made, and SFAS No. 117, Financial Statements of Not-for-Profit Organizations, defines a nonprofit organization substantially the same as SFAC No. 4, paragraphs 6 and ... ................
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