doesn t have a shovel go and buy one
allina-pisano j. the post-soviet potemkin village. politics and property rights in the black earth. cambridge, 2008
Ngày tải lên :
04/06/2014, 17:42
... programs to privatize land in Russia and Ukraine Land privatization involved conflicts that cohered around social status, access to state-centered networks, and a host of material concerns that mark ... access to urban markets, the condition of social and material infrastructure, and local attitudes toward privatization varied widely from village to village within the Black Earth Today, local ... land in the fields Land privatization in the Black Earth is not a case of underfulfillment of a plan, or of local state institutions that lacked the ability to carry out a policy Instead, local...
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Tài liệu Directors of Not-for-profit Organizations Should Ask about Governance pdf
Ngày tải lên :
21/02/2014, 17:20
... multiple pages of operational detail TT We monitor a manageable number of quantitative and qualitative objectives that indicate the organization’s strategic progress TT I agree that the organization’s ... organization makes its financial statements freely available TT I am satisfied that the annual report and financial statements fairly present the operations and financial condition of the organization ... current strategy is compatible with the legal purpose TT The board regularly reviews and approves the strategy TT I am clear about what the organization is trying to TT I am satisfied that the organization...
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PRIMER FOR DIRECTORS OF NOT-FOR-PROFIT CORPORATIONS pot
Ngày tải lên :
08/03/2014, 16:20
... not-for-profit corporation that wants to use the term ‘Canadian’ must receive federal approval, Disadvantages of incorporation and a corporation that wants to describe itself as There are some disadvantages ... direct and measures in place to monitor and control fundrais- indirect taxation (Chapter addresses the taxation ing activities Manitoba also has legislation dealing status of not-for-profit entities ... putting the charitable gift, such as a last will and testament of a donor in assets unduly at risk It is important to note, how- making a testamentary gift or a gift agreement by |34| Liability...
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Financial and accounting guide for not for profit organizations
Ngày tải lên :
13/03/2014, 23:41
... Cash-Basis Statement Simple Statement with Last Year’s Figures and Budget Combined Cash-Basis Income Statement and Balance Sheet Separate Statement of Receipts and Disbursements and Statement ... COMBINATION CASH ACCOUNTING AND ACCRUAL STATEMENTS One practical way to avoid the complexities of accrual-basis accounting and still have meaningful financial statements on an annual or semiannual ... of accounting The purpose of this chapter is to illustrate both bases of accounting and to discuss the advantages and disadvantages of each 3.1 CASH AND ACCRUAL STATEMENTS ILLUSTRATED Perhaps the...
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Not for profit accounting, formation & reporting
Ngày tải lên :
14/03/2014, 00:19
... Legislation), the organization can have their legislative activities measured solely by an expenditure test to support the contention that this activity is not substantial Part VIII has a total ... REPORTING 41 CHAPTER NFP ACCOUNTING SYSTEM AND FINANCIAL STATEMENTS 63 CHAPTER ASSETS—CONCEPTS AND DATA FLOW 87 CHAPTER LIABILITIES AND NET ASSETS— CONCEPTS AND DATA FLOW 123 CHAPTER ACCOUNTING ... other tests that provide assurance that the financial statements are materially correct An audit provides a higher level of comfort than a review (but not absolute assurance) that the financial...
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Not for profit accounting, tax, and reporting requirements 4e
Ngày tải lên :
14/03/2014, 00:24
... understanding of the two primary financial statements Basic understanding of the two primary financial statements, the Statement of Financial Position (Balance Sheet) and the Statement of Activity ... certain that the organization’s budget is well-thought-out and reasonable and that financial goals are attainable The board is generally not involved in the detailed preparation of the annual ... Ensure that internal financial statements are prepared monthly and timely It is extremely important that the internal financial statements be prepared on a monthly basis and prepared timely It is...
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Not for profit budgeting and financial management 4e
Ngày tải lên :
14/03/2014, 00:32
... the Statement of Activity 69 Chapter Natural and Functional Statements of Activity 77 Chapter 10 Internal Financial Statements 81 Chapter 11 Converting Accrual-Method Financial Statements to Cash-Method ... promulgated by the Financial Accounting Standards Board (FASB) and the AICPA that guide the work of auditing CPAs Generally Accepted Auditing Standards (GAAS) GAAS are rules that auditing CPAs must ... find a discussion and format that is both nontechnical and understandable The program that this handbook teaches allows management to direct and control the organization, not be controlled by an...
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Water for People Water for Life - The United Nations World Water Development Report pptx
Ngày tải lên :
23/03/2014, 00:20
... Binational Autonomous Authority of Lake Titicaca (ALT, Autoridad Binacional del Lago Titicaca Perú-Bolivia) ■ Greater Tokyo (Japan) National Institute for Land and Infrastructure Management - Ministry ... into the atmosphere via evapotranspiration, and runs off to the sea via rivers, and to lakes and wetlands The water of evapotranspiration supports forests, Europe Asia North and Central America ... part of any ecosystem, both in quantitative and qualitative terms, and reduced water quantity and quality both have serious negative impacts on ecosystems The environment has a natural absorptive,...
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The Cambridge MBA: Not-for-Profit sector pdf
Ngày tải lên :
23/03/2014, 17:21
... companies based around the world in a live consultancy effort Sian Herschel’s team worked with Tata Group, which promotes international understanding and ongoing corporate sustainability projects ... relationships Gain insight and understanding about how the private sector functions Build new networks to support your fundraising activities and broaden your international relations • Projects ... greater good • Corporate social responsibility, the public sector and international organisations People with an interest in corporate social responsibility, the public sector or international organisations...
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Báo cáo hóa học: " Dual-task costs while walking increase in old age for some, but not for other tasks: an experimental study of healthy young and elderly persons" pdf
Ngày tải lên :
19/06/2014, 08:20
... the ability to quickly alternate between the central processing of two visual tasks Available literature argues against gaze shifting ability as the sole explanation, since substantial ARD was ... Gustafson Y: Attention, frailty, and falls: The effect of a manual task on basic mobility J Am Geriat Soc 1998, 46:758-761 Toulotte C, Thevenon A, Watelain E, Fabre C: Identification of healthy ... declares that they have no competing interests Acknowledgements Thanks are due to Ch Steinweg for assistance in data collection and analysis, as well as to K Engelhard and P Guardiera for help in the...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_1 ppt
Ngày tải lên :
20/06/2014, 20:20
... standards-setting organizations—the Federal Accounting Standards Advisory Board, the Financial Accounting Standards Board, and the Governmental Accounting Standards Board—take the position that ... Draft) Federal Government and Agencies • GASB Statements and Interpretations A • FASB Statements and Interpretations, • FASB Staff Positions, and • AICPA Accounting Research Bulletins and Accounting ... ILLUSTRATION 1–2 FASB Statement 162 Nongovernmental Entities (commercial and private not-for-profits) GASB Statement 55 State and Local Governments Apago PDF Enhancer Category GAAP Hierarchy FASAB...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_3 pptx
Ngày tải lên :
20/06/2014, 20:20
... the governmental funds balance sheet is the only financial statement affected by Statement 54 Financial Statement Activity Accounts Panel of Illustration 3–1 presents activity and budgetary accounts ... legislature approving a budget At first glance the budgetary accounts may appear to have balances opposite what would be expected—Estimated Revenues have debit balances and Appropriations have ... government-wide Statement of Net Assets The new standard is GASB’s response to credit market participants who sought greater information about the availability of reported fund balances In particular, bond...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_4 pdf
Ngày tải lên :
20/06/2014, 20:20
... At the time of sale, sales taxes are paid to retailers who then submit them to the state government Although the entire amount collected is paid to the state, it is common that a portion of the ... local government is the transfer of the balances of the operating statement accounts and the balances of the budgetary accounts for the year to the Fund Balance account Note that the first closing ... departmental or program appropriations with expenditures and encumbrances, as well as an interpretation of information that was not available at the time the budgets were originally adopted, may...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_6 doc
Ngày tải lên :
20/06/2014, 20:20
... debt was for capital assets Net assets that are restricted are presented separately According to GASB Statement 34, restricted net assets are those that are the result of constraints either: Externally ... nonoperating asset and liability accounts A capital lease is an example of a transaction that affects a nonoperating asset (e.g., equipment) and a long-term liability Capital leases entered during the ... funds), governments have the option to apply (or not apply) FASB Statements and Interpretations that are issued after November 30, 1989, and that apply to business organizations (FASB statements and...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_9 pdf
Ngày tải lên :
20/06/2014, 20:20
... information is also available: a Capital Assets: • Capital assets purchased by governmental funds are charged to capital expenditure and not appear as assets in the fund-basis balance Apago PDF Enhancer ... accrual basis of accounting as required in the government-wide statements As with all activity statements, fund balance or net assets is reconciled at the bottom of this statement to the balances ... Financial Statements, including: Statement of Net Assets or Balance Sheet Statement of Revenues, Expenses, and Changes in Net Assets Statement of Cash Flows • Notes to the Financial Statements...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_12 pot
Ngày tải lên :
20/06/2014, 20:20
... companies in the operating statement Differences between actual contractual adjustments and the amounts estimated are treated as changes in accounting estimates (and not require restatement of ... Assets together with a Statement of Changes in Net Assets? c What additional financial statements are presented? d Does the organization have temporarily restricted net assets? What is the amount ... reflects a Statement of Operations that meets the requirements of FASB Statement 117 and the AICPA Health Care Guide Statement of Changes in Net Assets The Statement of Changes in Net Assets shown...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_13 potx
Ngày tải lên :
20/06/2014, 20:20
... information, and (4) costs under contracts Similar to financial audits, attestation engagements must comply with both the AICPA’s attestation standards and Government Auditing Standards Performance audits ... generally accepted auditing standards require that the auditor plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement ... significant estimates made by management c Evaluating the overall financial statement presentation • A statement that the auditor believes that the audit provides a reasonable basis for the opinion Apago...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_14 doc
Ngày tải lên :
20/06/2014, 20:20
... state and local governments, the annual financial report contains: Managements’ Discussion and Analysis, Financial Statements, unaudited Supplemental and Stewardship Information, and the auditor’s ... Investments, Net Accounts Receivable Advances and Prepayments Total Intragovernmental Governmental: Accounts Receivable, Net Advances and Prepayments Property and Equipment, Net Total Assets $6,011,310 ... fixed) assets Capital as- Apago PDF sets of a governmental unit that are not accounted Enhancer functional expenses, statement of Statement that displays, in a matrix format, expenses reported by...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_15 pot
Ngày tải lên :
20/06/2014, 20:20
... the authoritative status of statements statement of financial position Required basic statement that reports assets, liabilities, and net assets statement of functional expenses Statement jurisdiction ... report in which the auditor states that the financial statements are “fairly presented.” transfers As used in state and local government Tax that applies to business income of otherwise tax-exempt ... guidance for state and local governmental units statement of activities (not-for-profit accounting) One of the three statements required for Apago PDF not-for-profit organizations by FASB Statement...
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