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Not-for-profit accounting in a changing world of standard setting: What professors and students need to know

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  • Gordon, Teresa P.

Abstract

Generally, accounting standard setting in the 21st Century promises to be an interesting and increasingly diverse endeavor. This paper discusses the formation of the FASB’s Not-for-Profit Advisory Committee in 2010 and its work to date. I identify the various changes that will likely impact accounting and auditing for not-for-profit entities. Specifically, prospects for changes to current not-for-profit standards are discussed with emphasis on how future changes might follow the patterns outlined for private companies or small and medium-sized entities. New possibilities and implications for educators and curriculum design are introduced.

Suggested Citation

  • Gordon, Teresa P., 2013. "Not-for-profit accounting in a changing world of standard setting: What professors and students need to know," Journal of Accounting Education, Elsevier, vol. 31(3), pages 232-243.
    • Handle: RePEc:eee:joaced:v:31:y:2013:i:3:p:232-243
    DOI: 10.1016/j.jaccedu.2013.06.005
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    References listed on IDEAS

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    1. Calabrese, Thad D., 2011. "Public mandates, market monitoring, and nonprofit financial disclosures," Journal of Accounting and Public Policy, Elsevier, vol. 30(1), pages 71-88, January.
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    Cited by:

    1. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2015. "Accounting education literature review (2013–2014)," Journal of Accounting Education, Elsevier, vol. 33(2), pages 69-127.

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