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Not-for-Profit Entities: Best Practices in Presentation and Disclosure

 - Not-for-Profit Entities: Best Practices in Presentation and Disclosure, ebook

93,15€

Ebook, ePUB with Adobe DRM
ISBN: 9781948306980
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Printing48 pages with an additional page accrued every 16 hours, capped at 48 pages
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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

Keywords: Not for profit, Nonprofit, NFP, NGO, ASU 2016-14, revenue recognition, statement of financial position, statement of activities, footnote, statement of cash flows, functional expense, financial reporting, financial statement, disclosure

Publisher
John Wiley and Sons, Inc.
Publication year
2019
Language
en
Edition
5
Series
AICPA
Page amount
160 pages
Category
General Works
Format
Ebook
eISBN (ePUB)
9781948306980
Printed ISBN
9781948306973

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