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Not-for-Profit Entities - Best Practices in Presentation and Disclosure

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This resource draws from the audited financial statements of an assortment of NFPs, providing illustrative financial statement presentation and disclosure examples for the topics most frequently encountered by preparers of financial statements for not-for-profit entities.

It provides preparers and auditors with the tools they need to work through the process of creating and verifying the format and accuracy of their company or clients’ financial statements. It walks you through the most common presentations used by other not-for-profit entities for challenges such as noncash gifts, donor-imposed restrictions, or accounting for contributions.

This edition gives you a straightforward picture of U.S. GAAP compliance, and includes a discussion on financial statements prepared in accordance with a special purpose framework of accounting. You’ll find illustrations of the most important, immediate, and challenging disclosures, including:

  • Fair Value Measurements and Use of Estimates
  • Investments, Derivatives, Endowments and UPMIFA
  • Contributions, Recognition Revenue, including Grants, Gifts-in-Kind, Interests in Trusts and Other Receivables
  • Liabilities, including Split Interest Agreements and Pension Plans
  • Income Taxes and Uncertain Tax Positions for Tax Exempt Entities
  • Net Asset Classes and Restrictions
  • Measure of Operations and Joint Costs

In addition, this edition provides clear, direct guidance to help you understand and comply with all significant reporting requirements—providing you with exactly what you need in as little time as possible.

*Not-for-Profit Entities - Best Practices in Presentation and Disclosure was formerly known as Accounting Trends & Techniques.

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eBook , 2013
Product# ATTNPO13E
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