Is the Birth of New "Display" Standards the Death of Fund Accounting?.

Gallo, Robert P.

Notes FAQ Contact Us

Back to results

ERIC Number: EJ477902

Record Type: Journal

Publication Date: 1994

Pages: N/A

Abstractor: N/A

ISBN: N/A

ISSN: ISSN-1068-1027

EISSN: N/A

Available Date: N/A

Is the Birth of New "Display" Standards the Death of Fund Accounting?

Gallo, Robert P.

Trusteeship, v2 n1 p17 Jan-Feb 1994

Implementation of new college and university accounting standards for financial statements do not change the need for institutional accountability and, therefore, for fund accounting. The new standards will, however, change the level and appearance of external reporting. (MSE)

Descriptors: Accountability, College Administration, Governance, Governing Boards, Higher Education, Recordkeeping, Records (Forms), School Accounting, Standards, Trend Analysis

Publication Type: Opinion Papers; Journal Articles

Education Level: N/A

Audience: Policymakers

Language: English

Sponsor: N/A

Authoring Institution: N/A

Grant or Contract Numbers: N/A

Author Affiliations: N/A