Cele sprawozdawczości finansowej organizacji nie dla zysku: perspektywa amerykańska
Objectives of financial reporting by nonbusiness organizations: an American approach

Summary/Abstract: In the paper , the orientations and contingencies of financial reporting by not for profit organizations , mainly from private sector , are pres ent ed. For this purpos e , the Ame r i c a n approa ch ha s been taken into account . FASB' s Statement of Financial Accounting Concepts No. 4: Objectives of financial reporting by nonbusiness organizations, issued in December 1980, i s us e d as the bas i s of presentat ions . The ci rcle of the addr e s s e e s /us e r s and the obj e c t ive s of thi s kind of f inancial repor t ing had be e n presented. An d these has be e n conf ront e d wi t h the addr e s s e e s /us e r s and object ives of f inancial r epor t ing by for profit organizat ions . An Ame r i c a n approa ch towar d the f inancial repor t ing by not for profit organizat ions has b e c ome the dominant global tendency. The r e for e the impor t anc e of i t s k n owl e d g e for par t ies interested i n the di f f e r ent aspect s of account ing and f inanc i a l repor t ing by thi s kind of organizat ions . FASB' s conc eptua l s tatement s on the object ives of f inancial r epor t ing by e c o n omi c ent i t ies has es tabl i shed f u n d ame n t s for an integrated conc eptua l f r amewo r k of f inanc i a l a c count ing and repor t ing by, general ly, all kinds of e c o n omi c ent i t ies (in cur rent pract ice, such a f r amewo r k immedi a t e ly conc e rns only pr ivate sector e c o n omi c ent i t ies) . Th u s t h e me aning of the general k n owl e d g e of conc ept s covered by each of these conc eptua l s tatement s .

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