FASB Statement 136 Transfer of Assets to a Not-For-Profit Organization

question 61

Essay

FASB Statement 136 Transfer of Assets to a Not-for-Profit Organization or Charitable Trust that Raises or Holds Contributions for Others provides guidance on how intermediary recipient organizations should record receipt of resources held for others. Briefly describe the issue and how such transfers should be recorded.

Recognize the importance of environmental factors and community infrastructure in disease prevention.

Understand the historical development of public health initiatives and their impact on community health.

Analyze the role of government and non-governmental organizations in the advancement of public health.

Identify key figures and their contributions to public health and nursing.

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Definitions:

Demographic

Relating to the statistical characteristics of human populations, such as age, race, gender, and income, used especially for identifying consumer markets.

Individual-level Variables

Factors or characteristics that pertain to, or can be measured at, the level of the individual person.

Matrimony

The state of being married, also referred to as the institution of marriage.

Civil Unions

A legally recognized union of a couple, similar to marriage, which provides some but not all the rights and responsibilities of marriage under the law.