FONDOVÉ ÚČETNICTVÍ NEZISKOVÝCH ORGANIZACÍ JAKO NÁSTROJ SPRÁVCOVSTVÍ A ODPOVĚDNOSTI
FUND ACCOUNTING IN NON-PROFIT ORGANIZATIONS SUPPORTING STEWARDSHIP AND ACCOUNTABILITY

Author(s): Tomáš Zouhar
Subject(s): Evaluation research, Accounting - Business Administration
Published by: Masarykova univerzita nakladatelství
Keywords: fund accounting; non-profit organization; accountability;
Summary/Abstract: Financial reporting is traditionally influenced by purpose-built usage of economic sources that serve in achieving the organization’s goals. The article discusses actual approaches applied inthe Czech non-profit environment, their advantages and disadvantages. Current state is compared with solutions under US GAAP financial statements that primarily meet external user’s needs.

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