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Index
Cover
Praise for How to Read Nonprofit Financial Statements
Title Page
Copyright
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
Expirations of Capital Restrictions
Expense Reporting–Related Changes
Investment Return–Related Changes
Liquidity and Availability
Operating 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 Expenses
Steps 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”
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 Reserves
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: Answers
Chapter 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
Other Changes on the Horizon
Chapter 24: Nonprofits Subject to Government Auditing Standards and a Single Audit under the Uniform Guidance
Glossary Prior to Effective Date of ASU 2016-14
Glossary Amendments Made Upon Adoption of ASU 2016-14
About the Authors
Index
End User License Agreement
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