This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

Technical

Account Workpapers of NFPs

View now

NFP Section | Free for NFP Section members | AICPA | 2015 | AICPA.org

FASB financial accounting & reporting
Intermediate
Tool

0 Save

Save

Description
Comments/Reflections

NFPs have unique reporting requirements under GAAP. The following account workpapers are provided as examples of accounts that require special consideration.

Promises to Give (Xls)
Property and Equipment (Xls)
Endowment (Xls)
Investment Balances and Account Reconciliations (Xls)
Investment Rollforward (Xls)
Alternative Investments (Xls)
Long-term Debt Rollforward
Analysis of Debt
Net Assets - Netting Restricted Contributions Receved in Same Year
Net Assets - No Netting of Temporarily Restricted Contributions
Net Assets - Additions and Releases of Restrictions

Topics covered:

Not-for-profit: Technical: FASB financial accounting & reporting, Intermediate

1 Comments/Reflections

Technical

Account Workpapers of NFPs

1 Comments/Reflections

April Petty Aug 2020

You may also be interested in:

Article

How to manage sales and use tax risk

Article

New Retail and Restaurant Remodel/Refresh Safe Harbor for Determining Repairs

Explore Topics