株式会社極東書店トップ ＞ 商品一覧 ＞ Accounting and Reporting for Not-for-Profit Organizations.
商品詳細
解説
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