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- W96129089 abstract "The issue of measurement and reporting of the contributions made by volunteers in not-for-profit organisations is currently topical, in professional accounting literature. One reporting avenue available is to recognise volunteers’ contributions in the financial statements. An analysis of this option suggests that problems exist. Brief findings from a case study are presented that confirm that measurement issues are problematic. The use of for-profit conceptual framework language may not be helpful in reflecting the substance of what not for profit organisations actually do. Inconsistencies in applying conceptual framework meanings are identified in the proposed accounting standard on accounting for revenue from non exchange transactions (ED118)." @default.
- W96129089 created "2016-06-24" @default.
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- W96129089 date "2010-09-27" @default.
- W96129089 modified "2023-09-28" @default.
- W96129089 title "Issues in recognising volunteers contributions in financial statements" @default.
- W96129089 hasPublicationYear "2010" @default.
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