Cargando…
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 |
Tabla de Contenidos:
- 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.
- 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.
- 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.
- 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.
- 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.