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The American Accounting Association utiliza el Informe Anual (Annual Report) , Identificar que estados financieros que presenta la entidad y si tiene divulgacin adicional presenta,

  1. The American Accounting Association utiliza el Informe Anual (Annual Report) , Identificar que estados financieros que presenta la entidad y si tiene divulgacin adicional presenta,
  2. Analizar cmo las aportaciones son reconocidas (contributions revenues).
  3. La organizacin tiene activos netos (net assets) con restricciones impuestas por los donantes?
  4. Cul es la naturaleza de las restricciones?

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