Download or read book Recognition of Depreciation by Not for profit Institutions written by J. Stephen Collins and published by . This book was released on 1988 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: Information on depreciation concepts, accounting procedures, and reporting formats in not-for-profit institutions is provided. Details are included on the requirements and implications of the Financial Accounting Standards Board's Statement of Financial Accounting Standards no. 93 (FASB 93). Following highlights of FASB 93, an overview looks at financial reporting required, areas specifically excluded, and areas not addressed by FASB 93; a history of depreciation in not-for-profit institutions; and a rationale for the key provisions of FASB 93. A glossary of general terms and terms associated with long-lived assets is featured. Other information includes: choices of depreciation methods, techniques, and procedures (sample cases and examples specifically related to depreciation of equipment and buildings); a review of major asset groups (buildings, equipment, art collections); and other issues (funding of depreciation and outline of presentations to the board of directors). Four appendices focus on types of buildings and building subsystems; sample financial statements and journal entries; detailed description of depreciation methods, techniques, and procedures; and appraisal and valuation services. Tables and a bibliography are included. (SM)

Download or read book Recognition of Depreciation by Not for profit Organizations written by Financial Accounting Standards Board and published by . This book was released on 1987 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Recognition of Depreciation by Not for profit Organizations written by Financial Accounting Standards Board and published by . This book was released on 1986 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Applicability of FASB Statement No 93 Recognition of Depreciation by Not for profit Organizations to Certain State and Local Government Entities written by Financial Accounting Foundation. Governmental Accounting Standards Board and published by . This book was released on 1987 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Recognition of Depreciation by Not for profit Organizations written by Financial Accounting Standards Board and published by . This book was released on 1987 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Recognition of Depreciation by Non profit Organizations written by and published by . This book was released on 1987 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Applicability of FASB Statement No 93 Recognition of Depreciation by Not for profit Organizations to Certain State and Local Governmental Entities written by and published by . This book was released on 1988 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Depreciation written by Martha Sadler Lilly and published by . This book was released on 1990 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this study is to analyze the need for depreciation as prescribed by Statement of Financial Accounting Standards (SFAS) No. 93 "Recognition of depreciation by not-for-profit organizations." SFAS No. 93 requires depreciating long-lived assets in general purpose external financial statements, but it specifically exempts certain works of "art and certain historical treasures." Financial accounting and reporting by educational institutions contain many variations depending upon the ownership of the institutions, the level of educational services delivered, and the preferences of their managers. Robert Anthony has asserted that depreciation is of limited validity in comparing costs of different entities or differnet programs within an entity because it is predicated upon valuation of an asset, further complicated by contributions of property to the private institution. This paper validates the position of the Financial Accounting Standards Board (FASB) and further provides a description of current practices of various other not-for-profit entities.

Download or read book Recognition of depreciation by not for profit organisation written by and published by . This book was released on 1989 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Proposed Statement of Financial Accounting Standards written by Financial Accounting Standards Board (U.S.) and published by . This book was released on 1986 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Statement of Financial Accounting Standards No 93 Recognition of Depreciation by Not for profit Organizations written by Financial Accounting Standards Board and published by . This book was released on 1988 with total page 467 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Deferral of the Effective Date of Recognition of Depreciation by Not for profit Organizations written by Financial Accounting Standards Board and published by . This book was released on 1988 with total page 5 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Proposed Statement of Financial Accounting Standards written by and published by . This book was released on 1988 with total page 5 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Deferral of the Effective Date of Recognition of Depreciation by Not for profit Organizations written by and published by . This book was released on 1988 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Effects and Limitations of Financial Accounting Standards Board Statement No 93 Recognition of Depreciation by Not for profit Organizations written by L. Kevin McNelis and published by . This book was released on 1988 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Pastor Church Law written by Richard R. Hammar and published by . This book was released on 1983 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Public Record written by Financial Accounting Standards Board and published by . This book was released on 1990 with total page 251 pages. Available in PDF, EPUB and Kindle. Book excerpt: