,Workplace laws are a must-read _5069 8 Some Basic Problems of non-profit organization of accounting First, the characteristics of non-profit organizations and Accounting Aim of non-profit organization aimed at the business interests of the community rather than a single individual or organization's economic interests, its biggest feature is not to profit target. Specifically, the basic characteristics of non-profit organizations are: 1,tory burch shoes outlet, not for profit objectives; 2, from the people,MBT schuhe Günstig, giving back to people; 3, bear the financial responsibility entrusted resources; 4, attention to budget management. Non-profit organizations is to determine the characteristics of non-profit organizations will be the decisive factor in accounting objectives. Because the basic objective of decisions, two factors, one nonprofit organization's main stakeholders on the demand for accounting information, and second, non-profit organizations in the information supplied on the accounting capabilities. U.S. Financial Accounting Standards Board (FASB) in December 1980 issued a In the notice, FA5B made it clear that to meet a wide range of information users (including the main suppliers of resources, services, or beneficiaries, governance and oversight bodies, unit managers and other four persons) information needs of agencies, non- for-profit institutions should provide the following information on: (1) of useful information for resource allocation decisions; (2) the evaluation of services supply capacity of useful information; (3) to assess management performance and management responsibilities of useful information; (4) on the economic resources, debt ,mbt scarpe, changes in net assets and information. Obviously, FASB accounting objectives of the non-profit organization so defined, is in line with the characteristics of non-profit organization run with the general rules of accounting. In the above four aspects of information, (4) is fundamental, because the assessment of management performance and management responsibilities, evaluation of services supply capacity, thus determining future resource allocation decisions,MBT schuhe, are required to the existing economic resources, debt, net Changes in assets and information as a fundamental basis. Second, non-profit organizations, the characteristics of accounting elements of FASB accounting elements that the non-profit organizations, including assets (Assets), liabilities (Liability), net assets (NetAssets), operating income ( OperatingIncome), costs (Expense), Yi Yu (Gains), losses (Losses) seven categories. Not difficult to see the accounting elements of the non-profit organization so defined, deeply marked by the stigma of non-profit organization itself. Because it is not for profit, so the rights of property owners and profit factors would be meaningless. But as investor to understand the source of funds, and to assess the management of non-profit organization management performance is the seven essential elements of accounting. Seven elements in this, the most distinctive should be considered Non-profit organization Permanently restricted net assets. Non-profit organizations in the use of these funds, subject to limited conditions attached to the provider, and neither the restrictions lapse with the passage of time, but also non-profit organizations will not comply with the conditions attached to the corresponding activities have been completed meet, or be released through other channels. They come from: (1) qualification with a permanent supply of assets; (2) subject to the same conditions of the other assets of the increase and decrease; (3) Limitations imposed on the providers from other types of transfer (or transfer other categories) in net assets. 2. Temporarily restricted net assets. And permanently restricted net assets of the constraints faced in different conditions is that the conditions attached to the passage or failure over time, or to comply with the conditions for the behavior of nonprofit organizations has been completed and released. Temporarily restricted net assets derived from: (1) with a temporary supply constraints of assets; (2) subject to the same conditions the increase and decrease of other assets; (3) The providers added restrictions, may, or failure due to the passage of time, or may have been due to or due to compliance with the conditions of the behavior of donor organizations has been completed and is discharged, transferred from other categories (or transferred to other categories) in net assets. 3. Not restricted net assets. Such net assets derived from: (1) does not belong to permanently restricted or temporarily restricted net assets of all business income changes, costs, profits and losses of more than; (2) As providers added qualifications, may, or failure due to the passage of time, or may, or conditions due to the behavior of donor organizations compliance has been completed and discharged, from the other categories (or transferred to other categories) in net assets. Non-restricted does not mean that these funds without any restriction, in fact, not restricted the use of net assets is also subject to general constraints, the nature of these constraints from the organization, rules and regulations, or in the course of business entered into contractual agreements and so on. Apparently attached to the donor's net assets on the non-profit organization constraints should note the following aspects: