Concept information
Preferred term
statement of changes in net assets
Definition
- The statement of changes in net assets was created through the adoption and implementation of Statement of Financial Accounting Standards No. 117, Financial Statements of Not-for-Profit Organizations (FAS 117). [Source: Encyclopedia of Health Care Management; Statement of Changes in Net Assets]
Broader concept
Belongs to group
URI
https://concepts.sagepub.com/social-science/concept/statement_of_changes_in_net_assets
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