What question did this study set out to answer?

This article updates previous work on nonprofit accounting by analyzing guiding factors and decisions made by a key subcommittee.

synapse

⌘+K

synapse

⌘+K

March 18, 2026

Forging Nonprofit Accounting Principles--An Update.

Key Points

This article updates previous work on nonprofit accounting by analyzing guiding factors and decisions made by a key subcommittee.
Review of factors influencing the AICPA's Subcommittee on Nonprofit Organizations.
Analysis of the conclusions drawn in Statement of Position 78-10.
Identification of the reasons behind major conclusions of the Subcommittee.
Insights into the evolving nature of nonprofit accounting principles.

Abstract

Abstract ABSTRACT: This article continues the discussion which appeared in the October, 1978 issue on the factors which have influenced the AICPA's Subcommittee on Nonprofit Organizations in the fashioning of its Statement of Position 78-10. The author, who was a member of the Subcommittee, presents his view of the reasons why the Subcommittee arrived at several of its more salient conclusions.

Bookmark

Forging Nonprofit Accounting Principles--An Update.

Key Points

Abstract

Cite This Study

Also Consider

Also Consider