Accounting by recipients for non-reciprocal tranfers, excluding contributions by owners
Subtitle: their definition, recognition and measurement
By: Mark Westwood, April Mackenzie, principal authors ; Australian Accounting Standards Board [and others]
Contributors: Mackenzie, April; Australian Accounting Standards Board
Series: Financial accounting series -- no. 204-A; Special report; G4+1 special reports; Special report (Financial Accounting Standards Board)
Publisher: Financial Accounting Standards Board, Financial Accounting Foundation
Published: 1999
Place of publication: Norwalk, CT
Language: eng
Number of pages: 70
Copyright date: 1999
Subjects: Income accounting; Gifts; Accounting; Assets (Accounting)
Notes: "December 1999."

Includes bibliographical references (p. 67-70).