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March 18, 2026The Accounting Review

State of the Art - Non-Business Accounting.

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Authors

WVWilliam J. VatterUniversity of California, Berkeley

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Implication

Exploratory study examines accounting issues in non-business organizations, suggesting a unified framework for practice.

Key Points

  • The study aims to identify a conceptual framework for financial accounting in non-business organizations.
  • Exploratory study commissioned by the U.S. Financial Accounting Standards Board.
  • Review of current accounting procedures relevant to non-business entities.
  • Discussion of conceptual issues related to capital maintenance.
  • Identified the need for a unifying theme in non-business accounting practices.
  • Highlighted capital maintenance as a potential starting point for the conceptual framework.
  • Outlined various accounting procedures applicable to specific non-business organizations.

Cite This Study

William J. Vatter (1979) studied this question.

synapsesocial.com/papers/69ba423c4e9516ffd37a2438https://doi.org/10.2308/tar-4496449
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1LIMITATIONS ON THE SIGNIFICANCE OF INVESTED COST.1952
  2. 2Report of the Committee on Not-For-Profit Organizations, 1972-73.1974
  3. 3Committee on Non-Financial Measures of Effectiveness.1971
  4. 4Committee on Accounting Practices of Not-For-Profit Organizations.1971
  5. 5Observations on Professor Anthony's Commentary.1995