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Keywords: Donations
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Journal Articles
Professional financial statement users’ perceived value of carbon accounting disclosures and decision context
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2023) 31 (4): 887–911.
Published: 07 April 2022
...Paul Coram; Brad Potter; Naomi Soderstrom Purpose This study aims to investigate how professional financial statement users use carbon accounting information in their decisions and whether this use is sensitive to changing the decision context from an investment to a donation. Design...
Journal Articles
Recognition of restricted receipts by not‐for‐profit organisations: problems, standards and empirical results
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2007) 15 (1): 71–89.
Published: 01 April 2007
...J. Rossouw Not‐for‐profit organisations often have accounting problems in the recognition of donations where donors impose restrictions on how funds are spent. The specific receipts which cause most problems relate to grants made ‘in advance’, grants received for a specific purpose, and capital...
Journal Articles
Accounting requirements for donor‐imposed restrictions and the restricted funds of not‐for‐profit organisations
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2006) 14 (2): 33–49.
Published: 01 October 2006
... Limited 2006 Accountability Donors Donations Funds Not‐for‐profit organisations Restricted funds Restrictions by donors Accounting requirements for donor-imposed restrictions and the restricted funds of not-for-profit organisations J Rossouw Centre for Accounting University of the Free...
