Contributions

Name: Statements of Financial Accounting Standards (FAS) – FAS No. 116, Accounting for Contributions Received and Contributions Made
Author: N/A
Publisher: Financial Accounting Standards Board
Type of material: web based/61 pages
Cost of material: Free
Primary audience: non-profit accountants and auditors
Where it can be obtained:
As Issued on June 1993 http://www.fasb.org/pdf/fas116.pdf
Ammended: http://www.fasb.org/pdf/aop_FAS116.pdf

Summary: This statement establishes accounting standards for contributions and applies to all entities that receive or make contributions.