Not-for-Profit Reporting: GAAP Plus Tax, Financial, and Regulatory Requirements offers solid analysis and clear explanations, accompanied by real-world examples and cautionary advice. Make it your one-stop guide to not-for-profit accounting and reporting issues, including:
- How to prepare a not-for-profit enterprise's statement of activities, statement of cash flows, and disclosures
- How to recognize the value of contributions of works of art and historical treasures
- How to report revenues from fund-raising galas and special events
- How to report promises to give, pledges, collections, and pooled investments
- When and how to prepare consolidated financial statements for related organizations
- The laws, regulations, and other standards that apply to not-for-profit organizations that receive direct or indirect financial assistance from the federal government
- And much more.