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Keywords: Funds
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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
...J. Rossouw Not‐for‐profit organisations often experience accounting problems when dealing with the restrictions that donors impose on how the organisations may spend funds. Part of the accountability and stewardship that the managements of not‐for‐profit organisations assume is adhering...
