GASB expands on financial reporting guidance for fundraising foundations and similar organizations.
Position | Accounting & auditing news - Governmental Accounting Standards Board - Brief Article |
The Governmental Accounting Standards Board has issued Statement No. 39, Determining Whether Certain Organizations Are Component Units, which clarifies existing accounting guidance and provides greater consistency in accounting for organizations that are closely related to a primary government. The standard provides criteria for determining whether certain organizations, such as not-for-profit foundations related to public universities and school districts, should be reported as component units based on the nature and significance of their relationship with a state or local government.
Statement 39 amends Statement 14 to provide additional guidance to determine whether certain organizations for which the primary...
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