Accounting Trends & Techniques - Not-for-Profit Entities

This 2010 edition of Not-for-Profit Entities—Accounting Trends & Techniques provides a multitude of illustrative financial statement presentations and disclosures useful to preparers of financial statements for not-for-profit entities.

Relevant guidance contained in official accounting pronouncements issued through April 1, 2010 has been considered in the development of this edition of the book.

You will find illustrations of disclosures and financial statement examples specific to NFPs related to the requirements found in:

•  FASB ASC 410, Asset Retirement and Environmental Obligations

•  FASB ASC 715, Compensation—Retirement Benefits

•  FASB ASC 740, Income Taxes

•  FASB ASC 815, Derivatives and Hedging

•  FASB ASC 820, Fair Value Measurements and Disclosures

•  FASB ASC 825, Financial Instruments