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International Accounting
 

The requirements shown to formation of the financial reporting of the noncommercial organizations GAAP of the USA

Vol. 14, Iss. 10, MARCH 2011

Available online: 10 March 2011

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification: 

Gusarova L.V. Cand. Econ. Sci., the senior lecturer, Bugulminsky branch of Institute of economy, Managements and the rights, Kazan
gusarova@bug.ieml.ru

Article is devoted the requirements shown to the financial reporting of the noncommercial organizations from a position of principles of accounting of the USA which, unlike the international standards of the financial reporting, have developed system of the standards connected with the account in the noncommercial organizations.

Keywords: the noncommercial organizations, the financial reporting, standards of accounting of the USA, funds of the noncommercial organizations, a net wealth

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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