NOT-FOR-PROFIT ACCOUNTING is the adherence to NFP ACCOUNTING STANDARDS. These standards are established by the Financial Accounting Standards Board (FASB) or the Government Accounting Standards Board (GASB). Additionally, the American Institute of Certified Public Accountants (AICPA) influences the accounting for nonprofit organizations with its industry and accounting guides and Statements of Position (SOPs).
PREFERENCE SHARE CAPITAL is capital raised by an entity through the sale of preferred shares.
PAPER GAIN (LOSS) is an unrealized capital gain (loss) in an investment or portfolio.
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