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CPA Government & Nonprofit Report articles from June 2002
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CPA Government & Nonprofit Report archives from June 2002
Accounting for the costs of computer software developed or obtained for internal use.
June 1, 2002... Accounting for computer software for nonprofit and other nongovernmental organizations is a matter that is confusing and sometimes misapplied. Some of the computer software costs are expenses, while some are capitalized.
Software can be...
Editor's note.
June 1, 2002... This month we tackle a variety of accounting and auditing subjects. Accounting for software costs is an issue that confronts both governments and nonprofit organizations. Nonprofit organizations will follow the FASB and AICPA guidance as...
Inconsistency in the application of GAAP.
June 1, 2002... Depending on whether the nonprofit is government created or nongovernment, healthcare oriented, or not, the Generally Accepted Accounting Principles (GAAP) vary quite a bit among each of them. Instead of having a consistent GAAP for all...
Financial statements under GASB 35 for colleges and universities.
June 1, 2002... Government colleges and universities must follow GASB 35, which, in essence, is GASB 34 modified for colleges and universities.
GASB 34/35 allows government colleges and universities to adopt either the business type activity or...