The need for specific accounting principles for non-profit organisations’ assets without economic benefits, restricted donations and funds
Non-profit (or “not-for-profit”) organisations are faced with specific challenges in their financial reporting when they are required to or chose to apply formal financial reporting standards. The IFRSs or the IFRS for SMEs are meant for business entities and are not specifically developed to be app...
| Autor principal: | |
|---|---|
| Formato: | Artigo |
| Idioma: | English |
| Publicado em: |
AOSIS
2013-07-01
|
| Colecção: | Journal of Economic and Financial Sciences |
| Assuntos: | |
| Acesso em linha: | https://jefjournal.org.za/index.php/jef/article/view/270 |