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ACCOUNTANTS’ HANDBOOK VOLUM phần 5

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Các giá trị ghi là giá trị thị trường tại thời điểm nhận được. Thị trường cổ phiếu và trái phiếu hiện nay không có vấn đề định giá nghiêm trọng. Họ cần được ghi nhận theo giá trị thị trường của họ vào ngày nhận hoặc, nếu bán ngay sau đó, số lượng tiền thực nhận. | 33 20 NOT-FOR-PROFIT ORGANIZATIONS The value recorded should be the fair market value at the date received. Marketable stocks and bonds present no serious valuation problem. They should be recorded at their market value on the date of receipt or if sold shortly thereafter at the amount of proceeds actually received. However the shortly thereafter refers to a sale within a few days or perhaps a week after receipt. Where the organization deliberately holds the securities for a period of time before sale the securities should be recorded at their fair market value on the date of receipt. This will result in a gain or loss being recorded when the securities are subsequently sold unless the market price remains unchanged . For securities without a published market value the services of an appraiser may be required to determine the fair value of the gift. See Subsection 33.2 b for further discussion of investments. ii Gifts-in-Kind Fixed Assets Land Buildings and Equipment and Supplies. Contributions of fixed assets can be accounted for in one of two ways. SFAS No. 116 permits such gifts to be reported as either unrestricted or temporarily restricted income at the time received. If the gift is initially reported as temporarily restricted the restriction is deemed to expire ratably over the useful life of the asset that is in proportion to depreciation for depreciable assets. The expiration is reported as a reclassification from the temporarily restricted to the unrestricted class of net assets. Nondepreciable assets such as land would remain in the temporarily restricted class indefinitely until disposed of. Recognizing the gift as income in proportion to depreciation recognized on the asset is not in conformity with generally accepted accounting principles. Supplies and equipment should be recorded at the amount that the organization would normally have to pay for similar items. A value for used office equipment and the like can usually be obtained from a dealer in such