個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Merced College
內容大綱
Highlights some of the issues around the role of an endowment fund and the impact of SFAS 117 and 124 on it. Provides a good vehicle for discussing the issue of revenue recognition with respect to endowments, and identifying the role of restricted versus unrestricted income.