أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Terms such as permanently restricted funds, temporarily restricted funds and other terms used by not-for-profit organizations are discussed in the Financial Accounting Standards Board's Statements of Financial Accounting Standards Nos. 116 and 117. You can read these two statements at no cost on their website www.FASB.org/st.
