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Record Nr. |
UNINA9910876679303321 |
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Titolo |
Accounting and reporting for not-for-profit organizations / / by Melisa F. Galasso |
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Pubbl/distr/stampa |
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Durham, N.C., : Association of International Certified Professional Accountants, c2020 |
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Durham, N.C. : , : Association of International Certified Professional Accountants, , 2020 |
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ISBN |
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1-119-74474-1 |
1-119-74475-X |
1-119-74476-8 |
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Descrizione fisica |
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1 online resource (152 pages) |
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Classificazione |
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Disciplina |
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Soggetti |
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Nonprofit organizations -- Accounting |
Nonprofit organizations -- Auditing |
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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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"AICPA&CIMA" |
"Wiley"--Cover |
"Revised: March 2020"--T.p. verso |
Includes index |
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Nota di contenuto |
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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. |
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Sommario/riassunto |
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This title provides the tools necessary to go beyond the theory and create value-added services for accountants' clients. In the not-for- |
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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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