Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 55
FASB ASU No 2019-03, Not-for-Profit Entities Topic 958: Updating the Definition of Collections Why was this ASU issued?
ОглавлениеThe definition in the Master Glossary of the Accounting Standards Codification did not align with the definition used in the American Alliance of Museums’ Code of Ethics for Museums. This standard aligns those definitions