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This reference text aims to help not-for-profit organizations, their auditors, accountants, and financial advisors, prepare financial statements in accordance with the generally accepted accounting principles (GAAP) which affect not-for-profit organizations. Designed specifically for accountants in public practice and industry, this book provides an examination of the authoritative standards for measurement, presentations, and disclosure. It covers FASB statements, interpretations and technical bulletins, APB opinions, ARBs and relevant AICPA statements of position, FASB EITF issues, and all other recent pronouncements affecting the not-for-profit industry. It includes financial statement disclosure checklist.