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1-2 of 2
Keywords: financial reporting
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Journal Articles
Journal of Governmental & Nonprofit Accounting (2022) 11 (1): 87–118.
Published: 01 December 2022
...Ryan McDonough; J. Donald Warren, Jr. ABSTRACT This study surveys and provides insights into the arc of federal government financial reporting developments, including the reporting mandate contained in the Constitution of the United States. Federal financial reporting has recently surpassed...
Journal Articles
FASB's Not-for-Profit Financial Reporting Project: Analysis of Letters to ASU 2016-14 Exposure Draft
Free
Journal of Governmental & Nonprofit Accounting (2020) 9 (1): 45–75.
Published: 17 July 2020
...Donald R. Deis, Jr.; Arpita Shroff ABSTRACT In 2015, the Financial Accounting Standards Board (FASB) issued an Exposure Draft (ED) as part of its first significant project in over 20 years on financial reporting by Not-for-Profit organizations (NFP). In this study, we categorize the 264 letters...
