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  2. Non-profit organization laws in the U.S. - Wikipedia

    en.wikipedia.org/wiki/Non-profit_organization...

    Directors and officers of non-profits owe a fiduciary duty to the non-profit and its beneficiaries similar to the duties owed by directors and officers of for-profit corporations. [6] Non-profits can have vicarious liability for injuries caused by their employees or volunteers to third parties, such as by traffic accidents.

  3. AICPA Statements of Position - Wikipedia

    en.wikipedia.org/wiki/AICPA_Statements_of_Position

    Accounting practices in the mortgage banking industry full-text: 1974 December 30 75-1: Revenue recognition when right of return exists full-text: 1975 75-2: Accounting practices of real estate investment trusts full-text: 1975 June 27 75-3: Accrual of revenues and expenditures by state and local governmental units full-text: 1975 July 31 75-4

  4. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    Employee benefit plans, with conforming changes as of March 1, 2006 full-text: 21-20: 2007: Employee benefit plans, with conforming changes as of March 1, 2007 full-text: 21-21: 2008: Employee benefit plans, with conforming changes as of March 1, 2008 full-text: 21-22: 2009: Employee benefit plans, with conforming changes as of March 1, 2009 ...

  5. Government Finance Officers Association - Wikipedia

    en.wikipedia.org/wiki/Government_Finance...

    With each issue, the magazine explores best practices in the realm of government finance, suggests solutions to questions facing public finance officers, reports the latest news in governmental accounting, examines intergovernmental affairs, and provides the latest information in the field.

  6. Human resource accounting - Wikipedia

    en.wikipedia.org/wiki/Human_resource_accounting

    The human resource process was established to fulfill a number of objectives within the organization. These include: To furnish cost value information for making proper and effective management decisions about acquiring, allocating, developing, and maintaining human resources in order to achieve cost effective organizational objectives.

  7. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    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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  9. Management accounting principles - Wikipedia

    en.wikipedia.org/wiki/Management_Accounting...

    Prior to 1929 no group – public or private – was issuing or responsible for any accounting [4] standards. After the 1929 stock market crash, a call to regain the public's confidence and investor's trust was demanded and the Securities and Exchange Act of 1934 was passed resulting in public companies being supervised by the U.S. Securities and Exchange Commission.

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