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Record Nr. |
UNINA9910465825903321 |
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Titolo |
How to read nonprofit financial statements : a practical guide / / Andrew Lang [and three others] |
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Pubbl/distr/stampa |
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Hoboken, New Jersey : , : Wiley, , 2017 |
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©2017 |
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ISBN |
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1-118-97671-1 |
1-118-97670-3 |
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Edizione |
[Third edition.] |
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Descrizione fisica |
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1 online resource (275 pages) |
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Disciplina |
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Soggetti |
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Nonprofit organizations - United States |
Financial statements - United States |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Sommario/riassunto |
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"Clear guidance with coverage of the new changes to the FASB standards How to Read Nonprofit Financial Statements clarifies FASB standards to help you quickly and easily understand the nonprofit's most important document. Expert authors help you navigate through the financial reports line by line, with clear explanation of FASB standards and their correct implementation. This new second edition has been updated to reflect recent updates to the standards, with insider guidance toward the changes that directly impact nonprofit financial statement preparation. The FASB's changes focus on the reporting model for the statement of activities, net asset classification, statement of cash flows, and disclosures, along with new footnote disclosures for improving statement relevance and understandability. This book explains both the new and existing standards with depth, clarity, and expert insight to give you a practical understanding of the nonprofit financial statement. Nonprofit accounting standards have remained more or less static for the past 20 years; recently, the FASB Nonprofit Accounting Committee agreed to a significant update, leaving organizations grasping for guidance toward interpretation and |
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implementation. This book provides a much-needed resource for anyone parsing a nonprofit financial statement. Get line-by-line guidance to each part of the financial statement Assess financial information more quickly with deeper understanding Reference step-by-step instructions for complex documents Understand Financial Position, Activities, Cash Flow, and more The new standards are significant enough that even experienced nonprofit professionals would benefit from guidance, and the coverage in this book provides a versatile resource both for step-by-step instruction and quick reference. How to Read Nonprofit Financial Statements is your essential reference for clarity and understanding"-- |
"The current nonprofit accounting standards have been in place for 20 years. Recently, the FASB nonprofit accounting committee (NAC) agreed to significantly update the standards for nonprofit financial reporting. These changes will be formalized and released to the industry in late 2015. In addition to walking readers line by line through the financial reports key to every nonprofit organization, this edition will include the new FASB standards with detailed a explanation of what they are and how to implement them correctly. The authors have deep knowledge of the FASB standards and forthcoming changes and will share their insider knowledge with readers. The new standards will focus on: 1) Reporting model for the statement of activities, 2.Net asset classification, 3.Statement of cash flows, 4.Financial statement disclosures and 5. New footnote disclosures for improving financial statement relevance and understandability"-- |
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