Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 61

Any entity that meets the definition of a not-for-profit entity defined as follows:

An entity that possesses the following characteristics, in varying degrees, that distinguish it from a business entity:

 Contributions of significant amounts of resources from resource providers who do not expect commensurate or proportionate pecuniary return

 Operating purposes other than to provide goods or services at a profit

 Absence of ownership interest like those of a business