description: Events of 2002 and 2003 have significantly changed accounting practices. This volume, extensively updated and organized to focus first on existing pronouncements and proposed pronouncements (expected to be issued in the near future), covers background; accounting for not-for-profit organizations; external financial reporting; and regulatory financial reporting. All FASB Statements are analyzed to the extent that they relate to reporting by not-for-profit organizations. Includes sample financial statements for different types of not-for-profit organizations. Appendixes present a net asset class model and a fund accounting model, as well as financial statements gathered from the authors' own practices. Annotation ©2004 Book News, Inc., Portland, OR
language: English
title: Miller Not-For-Profit Reporting 2004 : Gaap : Tax, Financial, and Regulatory Requirements
titlecomplete: Miller Not-For-Profit Reporting 2004 : Gaap : Tax, Financial, and Regulatory Requirements
publisher: Aspen Law & Business