Nonprofit GAAP Practice Manual

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Practice Area: WG&L FRM Brand: WG&L Financial Reporting & Management

Nonprofit GAAP Practice Manual
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Used by thousands of nonprofit controllers and managers to develop compliant financial reports, Nonprofit GAAP Practice Manual is a complete reference on the latest GAAP rules for nonprofits. The Manual is a must for accountants in all kinds of not-for-profit organizations, including community organizations, colleges and universities, museums, trade associations, religious organizations, and foundations.

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Table of Contents

Authors

Part A - Statement of Financial Position
Cash and Equivalents
Contributions Receivable
Accounts and Notes Receivable
Inventories
Other Current Assets
Investments
Split Interest Assets
Donor-Restricted Endowment Funds
Property, Plant, and Equipment and Depreciation
Impairment or Disposal of Long-lived Assets
Collections
Other Non-Current Assets
Interest Cost Capitalization
Other Current Liabilities
Notes Payable, Bonds, and Other Debt
Split Interest Liabilities
Asset Retirement Obligations
Deferred Revenue
Unrestricted Net Assets
Temporarily Restricted Net Assets
Permanently Restricted Net Assets

Part B - Statement of Activities
Contributions and Promises to Give
Contributed Services
Exchange Transaction Revenue
Net Assets Released From Restrictions
Program Expenses
Management and General Expenses
Fund-Raising Expense
Membership Development Expense

Part C - Statement of Cash Flows
Cash Flow Statements

Part D - Statement of Functional Expense
Statement of Functional Expense

Part E - General Accounting Principles
Accounting Changes
Accounting Policies
Assests and Liabilities Measured at Fair Value
Compensated Absences
Contingencies
Financial Instruments, Derivatives and Hedging Activities
Derivatives and Other Financial Instruments
Leases
Pension Costs and Postretirement and Postemployment Benefits
Prior-Period Adjustments
Related-Party Transactions
Research and Development Costs
Subsequent Events
Taxation and Unrelated Business Income

Part F - Industry-Specific Issues
Related Entities
Accounting for Costs of Activities That Include Fund-Raising
Accounting for Transfers of Assets Through an Intermediary
Investment Returns and Spending Policy
Auxiliary Activities
Special Events

Appendix
Sample Financial Statements
Financial Statement Ratios

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