Leseprobe
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Not-for-Profit Entities
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Sozialwissenschaften, Recht, Wirtschaft / Betriebswirtschaft
Beschreibung
This valuable resource provides financial statement presentation and disclosure examples illustrating U.S. GAAP compliance for the topics most frequently encountered by preparers of financial statements for not-for-profits (NFPs) by drawing from the audited financial statements of an assortment of NFP entities. Intended for use as a tool to help you create and verify the format and accuracy of your company's or clients' financial statements, this resource walks you through the most common presentations used by other nonprofits for challenges such as noncash gifts, donor-imposed restrictions, and functional expenses. The 2019 edition illustrates the most important, immediate, and challenging disclosures, including: * Net asset classes and donor-imposed restrictions * Investments, derivatives, endowments, and UPMIFA * Liquidity and availability of resources * Liabilities, including split-interest agreements and pension plans * Contributions and revenue recognition, including grants, contracts, gifts in kind, interests in trusts, and other receivables * Analysis of expenses by function and nature * Fair value measurements and use of estimates * Income taxes and uncertain tax positions for tax-exempt entities * Measure of operations and joint costs
Kundenbewertungen
Wirtschaft u. Management, Gemeinnützige Organisationen / Finanz- u. Rechnungswesen, Business & Management, Non-Profit Organizations / Finance & Accounting