書籍詳細

書籍詳細




洋書

NPOの財務諸表の読み方:実践ガイド(第3版)

How to Read Nonprofit Financial Statements : A Practical Guide

3RD

Lang, Andrew   Klumpp, Lee   Eisig, William

John Wiley & Sons Inc 2017/03
260 p. illustrations ; 25 cm   
装丁: Pap   
版表示など: pap.    装丁について
テキストの言語: ENG    出版国: US
ISBN: 9781118976692
KCN: 1024683753
紀伊國屋書店 選定タイトル
標準価格:¥6,633(本体 ¥6,030)   
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納期について
DDC: 657.3
KDC: E242 政府・公益会計
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Full Description

Clear guidance with coverage of the new changes to the FASB standards How to Read Nonprofit Financial Statements clarifies FASB standards to help you quickly and easily understand the nonprofit's most important document.
Detailed information

Table of Contents

Preface vii Learning Objectives ix Introduction xi Chapter 1 Why You Need to Understand the Update to the Nonprofit Reporting Model 1 Chapter 2 Why Update the Nonprofit Reporting Model? 3 Chapter 3 Highlights of the Major Changes to the Nonprofit Reporting Model 5 Chapter 4 What Is the Purpose of Financial Statements? 11 Chapter 5 Types of Financial Statements 13 Chapter 6 How to Read a Nonprofit Financial Statement 15 Chapter 7 Statement of Financial Position 17 Chapter 8 Statement of Activities 19 Chapter 9 Statement of Cash Flows 23 Chapter 10 Statement of Functional Expenses 25 Chapter 11 Footnotes to Financial Statements 27 Chapter 12 Internal versus External (Audited) Financial Statements 29 Chapter 13 The Independent Auditor s Report 31 Chapter 14 Other Types of Auditor Opinions 35 Chapter 15 Supplemental Information 37 Chapter 16 Reserves 39 Chapter 17 Financial Statement Exercises 43 Chapter 18 Example Set 1 45 Chapter 19 Example Set 2 101 Chapter 20 Example Set 3 157 Chapter 21 Financial Analysis 223 Chapter 22 Benchmarking 227 Chapter 23 Increasing Complexity in Nonprofit Financial Reporting 231 Chapter 24 Nonprofits Subject to Government Auditing Standards and a Single Audit under the Uniform Guidance 235 Glossary Prior to Effective Date of ASU 2016-14 241 Glossary Amendments Made upon Adoption of ASU 2016-14 247 About the Authors 251 Index 255