ERIC Number: EJ444658
Record Type: Journal
Publication Date: 1992
Reference Count: N/A
Accounting Standards: What Do They Mean?
Farley, Jerry B.
AGB Reports, v34 n2 p12-16 Mar-Apr 1992
Four recent and proposed changes in national school accounting standards have significant policy implications for colleges and universities. These changes address (1) standards regarding postemployment benefits other than pensions, (2) depreciation, (3) financial report format, and (4) contributions and pledges made to the school. Governing boards must assess their effects on the institution. (MSE)
Publication Type: Journal Articles; Reports - Descriptive; Guides - Non-Classroom
Education Level: N/A
Authoring Institution: N/A