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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

3

Lang, Andrew S.   Ricciardella, Tammy   Klumpp, Lee

Wiley 2017/03
272p.
出版国: US
ISBN: 9781118976692
eISBN: 9781118976708
KNPID: EY00164301
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Full Description

EXPERT GUIDANCE ON HOW TO READ, INTERPRET, AND USE NONPROFIT FINANCIAL STATEMENTS—UPDATED FOR THE NEW FASB STANDARD RELATED TO NONPROFIT FINANCIAL REPORTING (ASU 2016-14)

If you're an executive or volunteer leader at a nonprofit who is unfamiliar with the formats and language of financial statements, this book fills you in on how to read and correctly interpret those critical documents. If you're a seasoned pro who wants to brush up on your skills while familiarizing yourself with the latest FASB nonprofit reporting standards, this is the only guide you need.

The intent behind creating the ASU 2016-14 was to improve the clarity and usefulness of nonprofit financial statements, but making sense of those statements can still be tough going for the uninitiated. Accountants and non-accountants alike who use and prepare nonprofit financial statements need guidance on how to interpret and implement the new FASB standard. Written for both audiences, this book:

  • Clearly defines accounting terminology and concepts, while offering numerous examples of financial statements reflecting both the old and new FASB standards
  • Steers you, line-by-line, through financial reports, providing explanations of differences between the old and new standards
  • Provides numerous illustrations that help you quickly feel at home with the format of nonprofit financial statements
  • Offers exercises that help you gain insight into the concepts surrounding nonprofit financial statements and reinforce your command of those concepts

How to Read Nonprofit Financial Statements, Third Edition is an invaluable resource for everyone who reads, interprets, or prepares those all-important documents.

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