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ACCOUNTING FOR CONTRIBUTED SERVICES: AN IDENTIFICATION OF ISSUES *
Author(s) -
Booth Peter J.,
Paterson Helen M.
Publication year - 1982
Publication title -
accounting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.645
H-Index - 49
eISSN - 1467-629X
pISSN - 0810-5391
DOI - 10.1111/j.1467-629x.1982.tb00131.x
Subject(s) - accounting , management accounting , business , accounting information system , identification (biology) , position (finance) , profit (economics) , cost accounting , economics , finance , botany , biology , microeconomics
The purpose of this paper is to identify the main issues of accounting for contributed services in not‐for‐profit organisations. The AICPA position on accounting for contributed services is reviewed. The findings of a survey of not‐for‐profit organisation's use of and accounting for the contributed services of voluntary workers are reported.