TY  - JOUR
AB  - The ability of financial statement users, investors, donors and academic researchers to compare financial information issued by nonprofit universities, hospitals, fund-raising organizations and government agencies is affected by their understanding of current accounting recognition and reporting guidance. Public nonprofit organizations report different financial results from private nonprofit organizations. This study looks at the events that brought about the divergence in nonprofit financial accounting recognition and reporting for higher education institutions, discusses specific differences, and offers a look at additional changes in recognition and reporting for the sector currently underway.
VL  - 24
IS  - 3
SN  - 1096-3367
DO  - 10.1108/JPBAFM-24-03-2012-B003
UR  - https://doi.org/10.1108/JPBAFM-24-03-2012-B003
AU  - Fischer Mary
AU  - Marsh Treba
PY  - 2012
Y1  - 2012/01/01
TI  - Two accounting standard setters: Divergence continues for nonprofit organizations
T2  - Journal of Public Budgeting, Accounting & Financial Management
PB  - Emerald Publishing Limited
SP  - 429
EP  - 465
Y2  - 2024/04/25
ER  -