@book{230658,
	author = {American Institute of Certified Public Accountants.},
	title = {Not-for-profit entities},
	publisher = {American Institute of Certified Public Accountants},
	year = {c2012.},
	series = {Financial reporting alert},
	address = {New York, NY},
	note = {"This alert replaces Not-for-profit entities - accounting issues and risks - 2011"--P.iii.}
}