Accounting practices of private sector not-for-profit organizations are influenced by two AICPA audit and accounting guides: Not-for-Profit Organizations and Health Care Organizations.

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While the FASB has primary standard-setting authority, accounting practices of private sector not-for-profit organizations are influenced by two AICPA audit and accounting guides: Not-for-Profit Organizations Not For Profit Guide) and Health Care Organizations Health Care Guide).

Accounting Practices of Private Sector Not-For-Profit Organizations Are Influenced by Two