首页 >
会计 >
财务报表 >
How to Read Nonprofit Financial Statements: A Practical Guide, 3rd Edition

How to Read Nonprofit Financial Statements: A Practical Guide, 3rd Edition

作者： Andrew S. Lang; William D. Eisig; Lee Klumpp; Tammy Ricciardella
出版商： John Wiley & Sons
ISBN: 9781118976692
出版时间 March 2017
规格： Paperback , 272 pages
适应领域： International ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥427.50

￥414.68 Save ￥12.83 (3%)

或

下载订单表

加入收藏
| 加入比较

描述
大纲
作者

详细
EXPERT GUIDANCE ON HOW TO READ, INTERPRET, AND USE NONPROFIT FINANCIAL STATEMENTS—UPDATED TO INCLUDE THE NEW FASB STANDARD FOR NONPROFIT FINANCIAL REPORTING

Whether you’re a nonprofit executive unfamiliar with the language of financial statements or a seasoned pro, this book is the only guide you’ll need to correctly interpret those critical documents, refresh your skills and familiarize yourself with the new FASB nonprofit reporting standards.

The intent behind the recent FASB accounting standards update was to improve the clarity and usefulness of nonprofit financial statements. But making sense of those statements can still be tough for the uninitiated. Accountants and non-accountants who use and prepare nonprofit financial statements need guidance on how to interpret and implement these new FASB standards. Written for both audiences, this book:
- Clearly defines accounting terminology and concepts, while offering numerous examples of financial statements reflecting both the old and new FASB standards
- Steers you, line-by-line, through financial reports, providing in-depth explanations of the differences between the old and new standards
- Provides numerous illustrations to help you quickly feel at home with the format of nonprofit financial statements
- Offers exercises to help you gain insight into the core concepts of nonprofit financial statements and reinforce your command of those concepts
In addition to the new FASB standards, this expanded edition includes:
- A new chapter on reserves, a long-standing challenge for nonprofits
- A new section on general financial analysis, outlining what financial statement readers should look for to stay informed and satisfy their responsibility regardless of their role
- A new chapter on benchmarking to help nonprofits measure performance against industry peers
How to Read Nonprofit Financial Statements, Third Edition is an invaluable resource for anyone who reads, interprets, or prepares these all-important documents.
Preface vii

Learning Objectives ix

Introduction xi

Chapter 1 Why You Need to Understand the Update to the Nonprofit Reporting Model 1

Chapter 2 Why Update the Nonprofit Reporting Model? 3

Chapter 3 Highlights of the Major Changes to the Nonprofit Reporting Model 5

Chapter 4 What Is the Purpose of Financial Statements? 11

Chapter 5 Types of Financial Statements 13

Chapter 6 How to Read a Nonprofit Financial Statement 15

Chapter 7 Statement of Financial Position 17

Chapter 8 Statement of Activities 19

Chapter 9 Statement of Cash Flows 23

Chapter 10 Statement of Functional Expenses 25

Chapter 11 Footnotes to Financial Statements 27

Chapter 12 Internal versus External (Audited) Financial Statements 29

Chapter 13 The Independent Auditor’s Report 31

Chapter 14 Other Types of Auditor Opinions 35

Chapter 15 Supplemental Information 37

Chapter 16 Reserves 39

Chapter 17 Financial Statement Exercises 43

Chapter 18 Example Set 1 45

Chapter 19 Example Set 2 101

Chapter 20 Example Set 3 157

Chapter 21 Financial Analysis 223

Chapter 22 Benchmarking 227

Chapter 23 Increasing Complexity in Nonprofit Financial Reporting 231

Chapter 24 Nonprofits Subject to Government Auditing Standards and a Single Audit under the Uniform Guidance 235

Glossary Prior to Effective Date of ASU 2016-14 241

Glossary Amendments Made upon Adoption of ASU 2016-14 247

About the Authors 251

Index 255
ANDREW S. LANG, CPA, Potomac, MD, is President of LangCPA Consulting.

WILLIAM D. EISIG, CPA, McLean, VA, is Atlantic Managing Partner BDO USA, LLP and Executive Director of the BDO Institute for Nonprofit ExcellenceSM.

LEE KLUMPP, CPA, CGMA, McLean, VA, is the National Nonprofit & Education Industry Group Audit and Accounting Technical Director at BDO USA, LLP.

TAMMY RICCIARDELLA, CPA, McLean, VA, is a Director at BDO Institute for Nonprofit ExcellenceSM.

你可能需要


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: ￥508.25

￥493.00 Save ￥15.25 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): ￥3,229.05


KPMG's Insights into IFRS 2023/2024 (20th Edition) (e-Book only): List Price: ￥1,960.80

￥1,901.98 Save ￥58.82 (3%)


China Master Tax Guide 2021 (14th Edition): List Price: ￥1,596.00

￥1,548.12 Save ￥47.88 (3%)


Hong Kong Company Law & Compliance Practical Toolkit (Basic Package): ￥4,305.40


Hong Kong Company Secretary's Practice Manual, 5th Edition: List Price: ￥1,311.00

￥1,271.67 Save ￥39.33 (3%)


Hong Kong Directors' Manual, 5th Edition: List Price: ￥1,311.00

￥1,271.67 Save ￥39.33 (3%)


Hong Kong Financial Reporting Standards for SMEs (2nd Edition): List Price: ￥1,425.00

￥1,382.25 Save ￥42.75 (3%)


Hong Kong Listed Companies: Law and Practice, 2nd Edition: List Price: ￥1,881.00

￥1,824.57 Save ￥56.43 (3%)


China Master GAAP Guide (12th Edition): List Price: ￥1,425.00

￥1,382.25 Save ￥42.75 (3%)


A Concise Guide to Corporate Compliance Management (2nd Edition): List Price: ￥646.00

￥626.62 Save ￥19.38 (3%)


Wiley IFRS 2023: Interpretation and Application of IFRS Standards: List Price: ￥1,187.50

￥1,151.88 Save ￥35.63 (3%)


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: ￥1,311.00

￥1,271.67 Save ￥39.33 (3%)


Hong Kong GAAP: A Master Guide to Financial Reporting Standards 2023 (17th Edition): List Price: ￥1,425.00

￥1,382.25 Save ￥42.75 (3%)


Hong Kong Master Tax Guide 2023-2024 (31st Edition): List Price: ￥1,311.00

￥1,271.67 Save ￥39.33 (3%)


Taxation in Hong Kong: A Practical Guide 2023-2024 (9th Edition): List Price: ￥1,311.00

￥1,271.67 Save ￥39.33 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

How to Read Nonprofit Financial Statements: A Practical Guide, 3rd Edition

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

所有书籍

How to Read Nonprofit Financial Statements: A Practical Guide, 3rd Edition

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

video title