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Gaps in GAAP: Issues in Nonprofit Accounting and Reporting in India
Title: Gaps in GAAP: Issues in Nonprofit Accounting and Reporting in India
Category: History
Details: Words: 6401 | Pages: 27.2 (approximately 235 words/page)
Gaps in GAAP: Issues in Nonprofit Accounting and Reporting in India
INTRODUCTION
Nonprofit Organizations (NPOs) in India play an important role as change agents for social and economic development. As they command substantial resources, their financial performance measurement and reporting is a major concern. In the absence of a single regulatory authority and specific accounting standards for NPOs, the practices of accounting and reporting vary across organizations. Based on an exploratory study, this paper documents the status on requirements of accounting and reporting vis-&…showed first 75 words of 6401 total…
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…showed last 75 words of 6401 total…in Nonprofit Organizations." Nonprofit Management & Leadership , 7(4), pp. 387-403.
15. Societies Registration Act, 1860. Ahmedabad, India: SBD Publications, 2003.
16. Technical Guide on Accounting and Auditing in Not-for-Profit Organizations, Research Committee, The Institute of Chartered Accountants of India, July, 2003, New Delhi.
17. Tuckman, H, and Chang, C (1995). "A Methodology for Measuring the Financial Vulnerability of Charitable Nonprofit Organizations." Nonprofit and Voluntary Sector Quarterly, 65, pp. 445- 460.
18. Yesodharan, D (2003). "NGOs Rake it in as Globe plays Good Samaritan." The Economic Times, September 4, p.1.
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