Literaturnachweis - Detailanzeige
Autor/in | Farley, Jerry B. |
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Titel | Accounting Standards: What Do They Mean? |
Quelle | In: AGB Reports, 34 (1992) 2, S.12-16 |
Sprache | englisch |
Dokumenttyp | gedruckt; Zeitschriftenaufsatz |
ISSN | 0044-961X |
Schlagwörter | Leitfaden; Agency Role; Governance; Governing Boards; Higher Education; National Standards; Recordkeeping; Records Management; Retirement Benefits; School Accounting |
Abstract | Four recent and proposed changes in national school accounting standards have significant policy implications for colleges and universities. These changes address (1) standards regarding postemployment benefits other than pensions, (2) depreciation, (3) financial report format, and (4) contributions and pledges made to the school. Governing boards must assess their effects on the institution. (MSE) |
Erfasst von | ERIC (Education Resources Information Center), Washington, DC |