دانلود کتاب حسابداری و گزارشگری برای سازمان های غیر انتفاعی

سال انتشار: 2020

تعداد صفحات: 140

زبان فایل: انگلیسی

فرمت فایل: pdf

حجم فایل: 7MB

ناشر: Wiley

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