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If an organization is to qualify for tax exempt status, the organization's (a) charter — if a not-for-profit corporation — or (b) trust instrument — if a trust — or (c) articles of association — if an association — must specify that no part of its assets shall benefit any people who are members, directors, officers or agents (its principals).
Fund accounting is an accounting system for recording resources whose use has been limited by the donor, grant authority, governing agency, or other individuals or organisations or by law. [1] It emphasizes accountability rather than profitability , and is used by nonprofit organizations and by governments.
GBQ service lines include traditional assurance and tax services, as well as business valuations, forensic accounting and expert witness testimony, bankruptcy and turnaround consulting, state & local tax consulting, profit enhancement and management consulting, IT risk management and a variety of consulting services for physician practices and ...
Accounting for interfund transfers of state and local government units full-text: 1977 September 1 78-1: Accounting by hospitals for certain marketable equity securities full-text: 1978 May 1 78-2: Accounting practices of real estate investment trusts : proposal to Financial Accounting Standards Board to amend Statement of position 75-2 full-text
Technical Information Service Inquiries and Replies included in AICPA Technical Practice Aids; Accounting textbooks, handbooks, and articles. The FASB issues an Accounting Standards Update (Update or ASU) to communicate changes to the FASB Codification, including changes to non-authoritative SEC content. ASUs are not authoritative standards. [5]
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Pages in category "Non-profit organizations based in Ohio" The following 45 pages are in this category, out of 45 total. This list may not reflect recent changes .
FILE - Former Ohio House Speaker Larry Householder, center, walks into Potter Stewart U.S. Courthouse with his attorneys, Mark Marein, left, and Steven Bradley, right, before jury selection in his ...