How to Read Nonprofit Financial Statements [3rd ed] 9781118976692, 9781118976708, 1118976703

Table of contents :
How to Read Nonprofit Financial Statements: A Practical Guide
Contents
Preface
Learning Objectives
Introduction
Chapter 1: Why You Need to Understand the Update to the Nonprofit Reporting Model
Chapter 2: Why Update the Nonprofit Reporting Model?
Chapter 3: Highlights of the Major Changes to the Nonprofit Reporting Model
Net Asset-Related Changes
Update to Net Asset Presentation
Disclosures of Board-Designated Net Assets
Update to Presentation of Underwater Endowments
Expirations of Capital Restrictions
Expense Reporting-Related Changes
Investment Return-Related Changes. Liquidity and AvailabilityOperating Measure
Cash Flow Statement
Summary of Provisions
ASU Provisions with an Accounting Effect
Effective Date of ASU
Chapter 4: What Is the Purpose of Financial Statements?
Chapter 5: Types of Financial Statements
Chapter 6: How to Read a Nonprofit Financial Statement
Chapter 7: Statement of Financial Position
Steps to Analyze the Statement of Financial Position
Chapter 8: Statement of Activities
Steps to Analyze the Statement of Activities
Chapter 9: Statement of Cash Flows
Steps to Analyze the Statement of Cash Flows. Chapter 10: Statement of Functional ExpensesSteps to Analyze the Statement of Functional Expenses
Chapter 11: Footnotes to Financial Statements
Chapter 12: Internal versus External (Audited) Financial Statements
Organization Management Statements
Audited Financial Statements
Chapter 13: The Independent Auditor's Report
What It Does (and Does Not) Mean to Be ``Clean
́́ A Clean Opinion Always Contains the Same Information
Chapter 14: Other Types of Auditor Opinions
Chapter 15: Supplemental Information
Chapter 16: Reserves
Contextual Issues
Common Calculations of Reserves. A More Precise and Conservative Definition of ReservesFinancial Assets
Chapter 17: Financial Statement Exercises
Chapter 18: Example Set 1
Exercise 1A: Working with Financial Statements
Exercise 1A: Answers
Exercise 1B: Working with Financial Statements
Exercise 1B: Answers
Chapter 19: Example Set 2
Exercise 2A: Working with Financial Statements
Exercise 2A: Answers
Exercise 2B: Working with Financial Statements
Exercise 2B: Answers
Chapter 20: Example Set 3
Exercise 3A: Working with Financial Statements
Exercise 3A: Answers
Exercise 3B: Working with Financial Statements. Exercise 3B: AnswersChapter 21: Financial Analysis
Ratio Analysis
Going Beyond the Ratios
Chapter 22: Benchmarking
Types of Benchmarking
Chapter 23: Increasing Complexity in Nonprofit Financial Reporting
New Pronouncements Affecting Nonprofit Financial Statements
ASU 2014-09, Revenue from Contracts with Customers (Topic 606)
ASU 2014-15, Presentation of Financial Statements-Going Concern (Subtopic 205-40): Disclosures of Uncertainties about an Entity's Ability to Continue as a Going Concern.

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