Nonprofit organizations -- United States -- Accounting -- Periodicals;Nonprofit organizations -- United States -- Auditing -- Periodicals;Charities -- United States -- Accounting -- Periodicals;Charities -- United States -- Auditing -- Periodicals;
An issue in the measurement of earnings is: Should the determination of financial position-that is, the measurement of assets and liabilities-determine income? That can be called a balance sheet or asset and liability perspective. Or should the...
Goodwill (Commerce) -- Accounting -- Standards -- United States
The paper traces the development of the current valuation concept of goodwill from 1900 to 1970, when the present position was articulated. The paper suggests that there may be alternative bases for goodwill valuation and concludes that additional...
Human Capital -- Accounting;Human Resources -- Accounting
Recent years have witnessed the emergence of numerous treatises on the relative merits of human resource accounting. While the unprecedented pervasiveness of human resource literature suggests that the topic is new to our era, the debate itself is...
Auditing -- Standards -- United States;Financial statements -- United States -- Auditing
The Financial Accounting Standards Board (FASB) develops standards for financial reporting, including standards for financial statements and for certain other information supplementary to financial statements.1 This Statement provides the...
