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...
| Format: | eBook |
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| Published: |
Durham, N.C.:
Association of International Certified Professional Accountants
c2020.
Durham, N.C. : 2020. |
| Subjects: | |
| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009630566106719 |
| Summary: | 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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| Item Description: | "AICPA&CIMA" "Wiley"--Cover "Revised: March 2020"--T.p. verso Includes index |
| Physical Description: | 1 online resource (152 pages) |
| ISBN: | 9781119744740 9781119744757 9781119744764 |
