AICPA logo
Cart
searchSearch
search
burger
AICPA logo
  • Home
product-image
Not-for-Profit Entities - Best Practices in Presentation and Disclosure
Publication

Not-for-Profit Entities - Best Practices in Presentation and Disclosure

Provides financial statement presentation and disclosure examples illustrating U.S. GAAP compliance for the topics most frequently encountered by preparers of financial statements for NFPs.

$77 - $109
Do you have an AICPA membership? Log in to apply your member discount.

Format

E-book, Paperback

Availability

Product Number

ATTNFP19E

 Business & partner 
 Standing order optionSave 20% now
Product Details

A straightforward picture of GAAP compliance for NFPs.

This valuable resource provides financial statement presentation and disclosure examples illustrating U.S. GAAP compliance for the topics most frequently encountered by preparers of financial statements for NFPs by drawing from the audited financial statements of an assortment of not-for-profit entities (NFPs).

Intended for use as a tool to help you create and verify the format and accuracy of your company's or clients' financial statements, this resource walks you through the most common presentations used by other nonprofits for challenges such as noncash gifts, donor-imposed restrictions, and functional expenses.

The 2019 edition illustrates the most important, immediate, and challenging disclosures, including:

  • Net asset classes and donor-imposed restrictions
  • Investments, derivatives, endowments, and UPMIFA
  • Liquidity and availability of resources
  • Liabilities, including split-interest agreements and pension plans
  • Contributions and revenue recognition, including grants, contracts, gifts in kind, interests in trusts, and other receivables
  • Analysis of expenses by function and nature
  • Fair value measurements and use of estimates
  • Income taxes and uncertain tax positions for tax-exempt entities
  • Measure of operations and joint costs
Who Will Benefit
  • Small-to medium-sized firms and not-for-profit entities
Key Topics
  • With this resource in your toolkit, you'll save yourself the hours of research required to find out how other NFPs have reported certain elements in their financial statements. We've collected and compiled this comprehensive tool to offer you:
  • Real-world examples of audited NFP financial statements
  • Illustrative disclosures that follow the latest FASB accounting standards effective for NFPs
  • Sample presentations that show variations in practice when permissible under GAAP
More Details
Access
E-Book
1 year
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Paperback
$105.00
E-book
$109.00
AICPA Members
E-book
$85.00
Paperback
$85.00
NFP Section Members
E-book
$77.00
Paperback
$77.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Shipping and delivery
Shipping costs  and sales taxes will be added later during checkout
Cancellation Policy
View our Cancellation policy here
Not-for-Profit Entities - Best Practices in Presentation and Disclosure
Select from the following options:
E-book
$109.00
Paperback
$105.00
Nonmember Price
$109.00
Price excluding sales tax
$109.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

Related content