휴넷 비영리조직 과제(영문)

목차

(1) Primary government가 되기 위한 조건 3가지(영문)
(2) Fiscally independent가 되기 위한 조건 3가지(영문)

본문내용

One of the challenges facing the preparer of financial statements for a governmental entity is to determine what entities should be included in the reporting entity of the government. Government typically have related government entities and not-for-profit organizations that are so closely related to the government that their financial position and results of operations should be included with those of the government. These may also be for-profit organizations that should be included in the reporting entity of a government.

참고 자료

Wiley GAAP for Governments 2010; Interpretation and Application of GENERALLY ACCEPTED ACCOUNTING PRINCIPLES for Stated and Local Governments