Tag Archives | Non-Profit Organizations

Accounting for Health Care Organizations

Each type of not-for-profit organization tends to retain some unique elements of financial reporting that have evolved over the years. Voluntary health and welfare organizations, must report a statement of functional expenses. Probably the most distinctive version of not-for-profit accounting belongs to health-care organizations. From a quantitative perspective, the providers of health-care services have many thousands of institutions in oper­ation [...]

By |2018-05-16T07:35:54+00:00May 16, 2018|Health Care Organizations|Comments Off on Accounting for Health Care Organizations

Accounting for Contributors | Accounting

Contributions are obviously a major source of support for many private not-for-profits. FASB SFAS 116 defines contributions as unconditional transfers of cash or other resources to an entity in a voluntary nonreciprocal transaction. According to SFAS 116, contributions are rec­ognized as revenue in the period received at their fair value. Conditional promises to give are not recognized as revenue until [...]

By |2018-05-16T07:35:54+00:00May 16, 2018|Non-Profit Organizations|Comments Off on Accounting for Contributors | Accounting
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