ERIC Number: EJ467283
Record Type: Journal
Publication Date: 1993
Pages: N/A
Abstractor: N/A
ISBN: N/A
ISSN: ISSN-0147-877X
EISSN: N/A
FASB's Latest Standard: A Look at the Statement of Cash Flows.
Fischer, Mary; Blythe, Joseph C.
Business Officer, v27 n2 p31-37 Aug 1993
A discussion of the Financial Accounting Standards Board's new accounting standard No. 117, which concerns colleges and universities as nonprofit organizations, looks at new provisions and reporting requirements. Methods for producing the required cash flow statement are outlined, and the use of cash flow ratios is examined. (MSE)
Descriptors: College Administration, Higher Education, Money Management, Nonprofit Organizations, Recordkeeping, Records (Forms), School Accounting, Standards
National Association of College and University Business Officers. 1110 Vermont Avenue NW Suite 800, Washington, DC 20005. Tel: 800-462-4916; Tel: 202-861-2500; Fax: 202-861-2583; Web site: http://www.nacubo.org
Publication Type: Reports - Evaluative; Guides - Non-Classroom; Journal Articles
Education Level: N/A
Audience: Administrators; Practitioners
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A
