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...
| Formato: | Libro electrónico |
|---|---|
| Publicado: |
Durham, N.C.:
Association of International Certified Professional Accountants
c2020.
Durham, N.C. : 2020. |
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009630566106719 |
Tabla de Contenidos:
- The big picture
- Statement of activities
- Statement of financial position and statement of cash flows
- Note disclosures
- Contribution concepts
- Contribution versus exchange transactions
- Contributed services, facilities, and gifts in-kind
- Collections
- Functional expenses and allocations of costs
- Endowments
- Operating versus non-operating
- Split-interest agreements and beneficial trusts
- Relationships with other entities
- Agency transactions
- Programmatic Investments
- Common financial statement mistakes
- Glossary
- Index
- Solutions
- Case study solutions.
