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Accounting for promises: The impact of SFAS No. 116 on charities

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  • Derrick, Patricia L.D.

Abstract

SFAS No. 116, Accounting for contributions made and contributions received, issued in 1993, requires that nongovernmental organizations, both proprietary and nonprofit, recognize unconditional promises to give as current period revenue. This study examines whether charities—organizations that rely heavily upon contributions—are affected by SFAS No. 116 adoption along two dimensions: whether an accounting effect exists, and whether a subsequent economic, or behavioral impact is felt by charities reporting positive adjustments to net assets when adopting SFAS No. 116.

Suggested Citation

  • Derrick, Patricia L.D., 2013. "Accounting for promises: The impact of SFAS No. 116 on charities," Research in Accounting Regulation, Elsevier, vol. 25(2), pages 208-219.
    • Handle: RePEc:eee:reacre:v:25:y:2013:i:2:p:208-219
    DOI: 10.1016/j.racreg.2013.08.005
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    References listed on IDEAS

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    1. Posnett, John & Sandler, Todd, 1989. "Demand for charity donations in private non-profit markets : The case of the U.K," Journal of Public Economics, Elsevier, vol. 40(2), pages 187-200, November.
    2. Okten, Cagla & Weisbrod, Burton A., 2000. "Determinants of donations in private nonprofit markets," Journal of Public Economics, Elsevier, vol. 75(2), pages 255-272, February.
    3. Weisbrod, Burton A. & Dominguez, Nestor D., 1986. "Demand for collective goods in private nonprofit markets: Can fundraising expenditures help overcome free-rider behavior?," Journal of Public Economics, Elsevier, vol. 30(1), pages 83-96, June.
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    Cited by:

    1. Dowdell, Thomas D. & Lim, Steve C., 2015. "The effect of in-process research and development capitalization on M&A and purchase price allocations," Research in Accounting Regulation, Elsevier, vol. 27(1), pages 51-56.

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