Forging Nonprofit Accounting Principles--An Update.
延续1978年10月号的讨论，分析影响美国注册会计师协会非营利组织小组委员会制定第78-10号立场声明的因素，作者作为小组成员解释了若干重要结论的成因。
Abstract ABSTRACT: This article continues the discussion which appeared in the October, 1978 issue on the factors which have influenced the AICPA's Subcommittee on Nonprofit Organizations in the fashioning of its Statement of Position 78-10. The author, who was a member of the Subcommittee, presents his view of the reasons why the Subcommittee arrived at several of its more salient conclusions.