A Comparative Study of Non-Profit Organization Accounting between Chinese and Western Countries

DOI

10.2991/icibet-14.2014.52How to use a DOI?

Keywords

Non-profit organization accounting; accounting entity; accounting basis; accounting elements

Abstract

The comparative analysis method is adopted in this paper. The accounting entity, accounting basis, accounting elements and financial reporting between Chinese and western non-profit organization accounting are compared.The non-profit organization accounting differences are discussed. References for the non-profit organization accounting reform in our country are provided.

Copyright

© 2014, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Chunhua Li
PY  - 2014/02
DA  - 2014/02
TI  - A Comparative Study of Non-Profit Organization Accounting between Chinese and Western Countries
BT  - Proceedings of the 2014 International Conference on Information, Business and Education Technology
PB  - Atlantis Press
SP  - 192
EP  - 194
SN  - 1951-6851
UR  - https://doi.org/10.2991/icibet-14.2014.52
DO  - 10.2991/icibet-14.2014.52
ID  - Li2014/02
ER  -