학술논문

ACCOUNTING FOR GIFTS-IN-KIND.
Document Type
Article
Source
Nonprofit World. Nov/Dec93, Vol. 11 Issue 6, p41-42. 2p. 1 Chart.
Subject
*Charitable uses, trusts, & foundations
*Gifts
*Nonprofit organizations
*Accounting
*Financial statements
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.