학술논문
ACCOUNTING FOR GIFTS-IN-KIND.
Document Type
Article
Author
Source
Subject
*Charitable uses, trusts, & foundations
*Gifts
*Nonprofit organizations
*Accounting
*Financial statements
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Language
ISSN
1553-4855
Abstract
Provides guidelines in recording donations of products and property for nonprofit organizations. Determination of the donation; Assessment of the value of donated items; Accounting for gifts-in-kind donations; Disclosure of financial statements.