Fischer, Mary

Marsh, Treba

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Stephen F. Austin State UniversitySFA ScholarWorksFaculty Publications Gerald W. Schlief School of Accounting2012Journal of Public Budgeting, Accounting andFinancial Management [Abstract]Mary FischerThe University of Texas at TylerTreba MarshNelson Rusche College of Business, Stephen F. Austin State University, tmarsh@sfasu.eduFollow this and additional works at: http://scholarworks.sfasu.edu/accounting_facultypubsPart of the Accounting CommonsTell us how this article helped you.This Abstract is brought to you for free and open access by the Gerald W. Schlief School of Accounting at SFA ScholarWorks. It has been accepted forinclusion in Faculty Publications by an authorized administrator of SFA ScholarWorks. For more information, please contactcdsscholarworks@sfasu.edu.Recommended CitationFischer, Mary and Marsh, Treba, "Journal of Public Budgeting, Accounting and Financial Management [Abstract]" (2012). FacultyPublications. Paper 6.http://scholarworks.sfasu.edu/accounting_facultypubs/6Two Accounting Standard Setters: Divergence Continues for Nonprofit Organizations [Abstract]  The ability of financial statement users, investors, donors and academic researchers to compare financial information issued by nonprofit universities, hospitals, fund-raising organizations and government agencies is affected by their understanding of current accounting recognition and reporting guidance. Public nonprofit organizations report different financial results from private nonprofit organizations. This study looks at the events that brought about the divergence in nonprofit financial accounting recognition and reporting for higher education institutions, discusses specific differences, and offers a look at additional changes in recognition and reporting for the sector currently underway.  

Journal of Public Budgeting, Accounting and Financial Management [Abstract]

http://scholarworks.sfasu.edu/cgi/viewcontent.cgi?article=1005&context=accounting_facultypubs

Journal of Public Budgeting, Accounting and Financial Management [Abstract]

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