TY  - BOOK
AU  - Lang,Andrew S.
AU  - Ricciardella,Tammy
AU  - Klumpp,Lee
AU  - Eisig,William D.
TI  - How to Read Nonprofit Financial Statements: A Practical Guide
SN  - 9781118976708
AV  - HF5686.N56.H69 2017 
PY  - 2017///
CY  - Newark
PB  - John Wiley & Sons, Incorporated
KW  - Nonprofit organizations--United States--Accounting
KW  - Electronic books
N1  - How to Read Nonprofit Financial Statements: A Practical Guide -- Contents -- Preface -- Learning Objectives -- Introduction -- Chapter 1: Why You Need to Understand the Update to the Nonprofit Reporting Model -- Chapter 2: Why Update the Nonprofit Reporting Model? -- Chapter 3: Highlights of the Major Changes to the Nonprofit Reporting Model -- Net Asset-Related Changes -- Update to Net Asset Presentation -- Disclosures of Board-Designated Net Assets -- Update to Presentation of Underwater Endowments -- Expirations of Capital Restrictions -- Expense Reporting-Related Changes -- Investment Return-Related Changes -- Liquidity and Availability -- Operating Measure -- Cash Flow Statement -- Summary of Provisions -- ASU Provisions with an Accounting Effect -- Effective Date of ASU -- Chapter 4: What Is the Purpose of Financial Statements? -- Chapter 5: Types of Financial Statements -- Chapter 6: How to Read a Nonprofit Financial Statement -- Chapter 7: Statement of Financial Position -- Steps to Analyze the Statement of Financial Position -- Chapter 8: Statement of Activities -- Steps to Analyze the Statement of Activities -- Chapter 9: Statement of Cash Flows -- Steps to Analyze the Statement of Cash Flows -- Chapter 10: Statement of Functional Expenses -- Steps to Analyze the Statement of Functional Expenses -- Chapter 11: Footnotes to Financial Statements -- Chapter 12: Internal versus External (Audited) Financial Statements -- Organization Management Statements -- Audited Financial Statements -- Chapter 13: The Independent Auditor's Report -- What It Does (and Does Not) Mean to Be ``Clean´´ -- A Clean Opinion Always Contains the Same Information -- Chapter 14: Other Types of Auditor Opinions -- Chapter 15: Supplemental Information -- Chapter 16: Reserves -- Contextual Issues -- Common Calculations of Reserves; A More Precise and Conservative Definition of Reserves -- Financial Assets -- Chapter 17: Financial Statement Exercises -- Chapter 18: Example Set 1 -- Exercise 1A: Working with Financial Statements -- Exercise 1A: Answers -- Exercise 1B: Working with Financial Statements -- Exercise 1B: Answers -- Chapter 19: Example Set 2 -- Exercise 2A: Working with Financial Statements -- Exercise 2A: Answers -- Exercise 2B: Working with Financial Statements -- Exercise 2B: Answers -- Chapter 20: Example Set 3 -- Exercise 3A: Working with Financial Statements -- Exercise 3A: Answers -- Exercise 3B: Working with Financial Statements -- Exercise 3B: Answers -- Chapter 21: Financial Analysis -- Ratio Analysis -- Going Beyond the Ratios -- Chapter 22: Benchmarking -- Types of Benchmarking -- Chapter 23: Increasing Complexity in Nonprofit Financial Reporting -- New Pronouncements Affecting Nonprofit Financial Statements -- ASU 2014-09, Revenue from Contracts with Customers (Topic 606) -- ASU 2014-15, Presentation of Financial Statements-Going Concern (Subtopic 205-40): Disclosures of Uncertainties about an Entity's Ability to Continue as a Going Concern -- ASU 2015-07, Fair Value (Topic 820), Disclosures for Investments in Certain Entities that Calculate Net Asset Value per Share (or Equivalent) -- ASU 2016-02, Leases (Topic 842) -- ASU 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities -- Other Changes on the Horizon -- Phase 2 of FASB's Project on Nonprofit Financial Statements -- Revenue Recognition of Grants and Contracts by Not-for-Profit Entities -- Chapter 24: Nonprofits Subject to Government Auditing Standards and a Single Audit under the Uniform Guidance -- Glossary Prior to Effective Date of ASU 2016-14 -- Glossary Amendments Made Upon Adoption of ASU 2016-14 -- About the Authors; BDO Institute for Nonprofit ExcellenceSM -- Index -- End User License Agreement
UR  - https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=4826415
ER  -