TY  - BOOK
AU  - Chase,Bruce W.
TI  - Not-for-profit financial reporting: mastering the unique requirements 
SN  - 9781119744092
AV  - HF5686.N56 .C437 2020
U1  - 657.98 23
PY  - 2020///
CY  - Hoboken
PB  - John Wiley & Sons, Inc.
KW  - Financial statements
KW  - Nonprofit organizations
KW  - Accounting
KW  - Electronic books
N1  - Table of Contents
Chapter 1 1-1

Financial Reporting 1-1

Net assets 1-2

The basic financial statements 1-4

Reporting formats 1-15

Notes to the financial statements 1-19

Investments and investment income 1-20

Summary 1-27

Practice questions 1-28

Chapter 2 2-1

Exchange Transactions, Contributions, and Gains and Losses 2-1

Resources for the mission 2-3

Exchange (reciprocal) transactions 2-6

Contributions 2-15

Identifying gains and losses 2-24

Agency transactions 2-25

Summary 2-26

Practice questions 2-27

Chapter 3 3-1

Expenses 3-1

Expenses versus losses 3-2

Functional reporting of expenses 3-4

Reclassifications 3-16

Summary 3-18

Practice questions 3-19

Chapter 4 4-1

The Not-for-Profit Environment and Performance Measures 4-1

The NFP environment 4-2

Types of NFP organizations 4-6

Fund accounting 4-9

Measuring performance 4-10

Reporting information in the statement of activities 4-11

Ratios and other tools 4-13

Input, output, and outcomes 4-16

Summary 4-19

Practice questions 4-20

Appendix A A-1

Excerpt of Appendix A of Chapter 5 of AICPA Audit and Accounting Guide Not-for-Profit Entities A-1

Glossary Glossary 1

Index Index 1

Solutions Solutions 1

Chapter 1 Solutions 1

Chapter 2 Solutions 4

Chapter 3 Solutions 8

Chapter 4 Solutions 10
UR  - https://onlinelibrary.wiley.com/doi/book/10.1002/9781119744139
ER  -