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How to Read Nonprofit Financial Statements.
"Clear guidance with coverage of the new changes to the FASB standards How to Read Nonprofit Financial Statements clarifies FASB standards to help you quickly and easily understand the nonprofit's most important document. Expert authors help you navigate through the financial reports line...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Otros Autores: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Somerset :
John Wiley & Sons, Incorporated,
2017.
|
| Edición: | 3rd ed. |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 100 | 1 | |a Lang, Andrew. | |
| 245 | 1 | 0 | |a How to Read Nonprofit Financial Statements. |
| 250 | |a 3rd ed. | ||
| 260 | |a Somerset : |b John Wiley & Sons, Incorporated, |c 2017. | ||
| 300 | |a 1 online resource (275 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 588 | 0 | |a Print version record. | |
| 505 | 0 | |a How to Read Nonprofit Financial Statements: A Practical Guide; Contents; Preface; Learning Objectives; Introduction; Chapter 1: Why You Need to Understand the Update to the Nonprofit Reporting Model; Chapter 2: Why Update the Nonprofit Reporting Model?; Chapter 3: Highlights of the Major Changes to the Nonprofit Reporting Model; Net Asset-Related Changes; Update to Net Asset Presentation; Disclosures of Board-Designated Net Assets; Update to Presentation of Underwater Endowments; Expirations of Capital Restrictions; Expense Reporting-Related Changes; Investment Return-Related Changes. | |
| 505 | 8 | |a Liquidity and AvailabilityOperating Measure; Cash Flow Statement; Summary of Provisions; ASU Provisions with an Accounting Effect; Effective Date of ASU; Chapter 4: What Is the Purpose of Financial Statements?; Chapter 5: Types of Financial Statements; Chapter 6: How to Read a Nonprofit Financial Statement; Chapter 7: Statement of Financial Position; Steps to Analyze the Statement of Financial Position; Chapter 8: Statement of Activities; Steps to Analyze the Statement of Activities; Chapter 9: Statement of Cash Flows; Steps to Analyze the Statement of Cash Flows. | |
| 505 | 8 | |a Chapter 10: Statement of Functional ExpensesSteps to Analyze the Statement of Functional Expenses; Chapter 11: Footnotes to Financial Statements; Chapter 12: Internal versus External (Audited) Financial Statements; Organization Management Statements; Audited Financial Statements; Chapter 13: The Independent Auditor's Report; What It Does (and Does Not) Mean to Be ``Clean;́́ A Clean Opinion Always Contains the Same Information; Chapter 14: Other Types of Auditor Opinions; Chapter 15: Supplemental Information; Chapter 16: Reserves; Contextual Issues; Common Calculations of Reserves. | |
| 505 | 8 | |a A More Precise and Conservative Definition of ReservesFinancial Assets; Chapter 17: Financial Statement Exercises; Chapter 18: Example Set 1; Exercise 1A: Working with Financial Statements; Exercise 1A: Answers; Exercise 1B: Working with Financial Statements; Exercise 1B: Answers; Chapter 19: Example Set 2; Exercise 2A: Working with Financial Statements; Exercise 2A: Answers; Exercise 2B: Working with Financial Statements; Exercise 2B: Answers; Chapter 20: Example Set 3; Exercise 3A: Working with Financial Statements; Exercise 3A: Answers; Exercise 3B: Working with Financial Statements. | |
| 505 | 8 | |a Exercise 3B: AnswersChapter 21: Financial Analysis; Ratio Analysis; Going Beyond the Ratios; Chapter 22: Benchmarking; Types of Benchmarking; Chapter 23: Increasing Complexity in Nonprofit Financial Reporting; New Pronouncements Affecting Nonprofit Financial Statements; ASU 2014-09, Revenue from Contracts with Customers (Topic 606); ASU 2014-15, Presentation of Financial Statements-Going Concern (Subtopic 205-40): Disclosures of Uncertainties about an Entity's Ability to Continue as a Going Concern. | |
| 500 | |a ASU 2015-07, Fair Value (Topic 820), Disclosures for Investments in Certain Entities that Calculate Net Asset Value per Share (or Equivalent). | ||
| 520 | |a "Clear guidance with coverage of the new changes to the FASB standards How to Read Nonprofit Financial Statements clarifies FASB standards to help you quickly and easily understand the nonprofit's most important document. Expert authors help you navigate through the financial reports line by line, with clear explanation of FASB standards and their correct implementation. This new second edition has been updated to reflect recent updates to the standards, with insider guidance toward the changes that directly impact nonprofit financial statement preparation. The FASB's changes focus on the reporting model for the statement of activities, net asset classification, statement of cash flows, and disclosures, along with new footnote disclosures for improving statement relevance and understandability. This book explains both the new and existing standards with depth, clarity, and expert insight to give you a practical understanding of the nonprofit financial statement. Nonprofit accounting standards have remained more or less static for the past 20 years; recently, the FASB Nonprofit Accounting Committee agreed to a significant update, leaving organizations grasping for guidance toward interpretation and implementation. This book provides a much-needed resource for anyone parsing a nonprofit financial statement. Get line-by-line guidance to each part of the financial statement Assess financial information more quickly with deeper understanding Reference step-by-step instructions for complex documents Understand Financial Position, Activities, Cash Flow, and more The new standards are significant enough that even experienced nonprofit professionals would benefit from guidance, and the coverage in this book provides a versatile resource both for step-by-step instruction and quick reference.How to ReadNonprofit Financial Statements is your essential reference for clarity and understanding"-- |c Provided by publisher. | ||
| 520 | |a "The current nonprofit accounting standards have been in place for 20 years. Recently, the FASB nonprofit accounting committee (NAC) agreed to significantly update the standards for nonprofit financial reporting. These changes will be formalized and released to the industry in late 2015. In addition to walking readers line by line through the financial reports key to every nonprofit organization, this edition will include the new FASB standards with detailed a explanation of what they are and how to implement them correctly. The authors have deep knowledge of the FASB standards and forthcoming changes and will share their insider knowledge with readers. The new standards will focus on: 1) Reporting model for the statement of activities, 2.Net asset classification, 3.Statement of cash flows, 4.Financial statement disclosures and 5. New footnote disclosures for improving financial statement relevance and understandability"-- |c Provided by publisher. | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Nonprofit organizations |z United States |x Accounting. | |
| 650 | 0 | |a Financial statements |z United States. | |
| 650 | 6 | |a Associations sans but lucratif |z États-Unis |x Comptabilité. | |
| 650 | 7 | |a Financial statements |2 fast | |
| 650 | 7 | |a Nonprofit organizations |2 fast | |
| 651 | 7 | |a United States |2 fast |1 https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq | |
| 700 | 1 | |a Ricciardella, Tammy. | |
| 700 | 1 | |a Klumpp, Lee. | |
| 758 | |i has work: |a How to read nonprofit financial statements (Text) |1 https://id.oclc.org/worldcat/entity/E39PCH4HrQRGTFHpM8bHVBgPHC |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |a Lang, Andrew. |t How to Read Nonprofit Financial Statements. |d Somerset : John Wiley & Sons, Incorporated, ©2017 |z 9781118976692 |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=4826415 |z Texto completo |
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