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Accounting and Reporting for Not-for-Profit Organizations /
This title provides the tools necessary to go beyond the theory and create value-added services for accountants' clients. In the not-for-profit arena. This book allows readers to examine, evaluate, and perform case studies, which will enhance their working knowledge of fundamental not-for-profi...
| Clasificación: | Libro Electrónico |
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| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hoboken :
John Wiley & Sons, Inc.,
2020.
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| Colección: | Aicpa Ser.
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| Temas: | |
| Acceso en línea: | Texto completo (Requiere registro previo con correo institucional) |
| Sumario: | This title provides the tools necessary to go beyond the theory and create value-added services for accountants' clients. In the not-for-profit arena. This book allows readers to examine, evaluate, and perform case studies, which will enhance their working knowledge of fundamental not-for-profit accounting and reporting, presentation requirements, note disclosures unique to not-for-profits, and options allowed under generally accepted accounting principles. Key topics include: -Financial statement presentation, including FASB's financial reporting standard -Statement of activities -Statement of financial position and statement of cash flow -Note disclosures -Contribution concepts -Functional expense and allocation of costs -Endowments -Operating versus non-operating -Split interest agreements and beneficial trusts -Agency transactions -Programmatic investments -Common financial statement mistakes. |
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| Descripción Física: | 1 online resource. |
| ISBN: | 9781119744757 111974475X |