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Technical

Key Differences between Financial Statements Prepared in Accordance with U.S. GAAP and IRS Form 990 Logo aicpa

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

Do you know the differences between the requirements of GAAP and the required presentation of financial information in Form 990? This reference chart will help you understand the key reconciling differences.

Topics covered:
  • Not-for-profit: Technical: FASB financial accounting & reporting, Foundational
  • Not-for-profit: Technical: Tax & regulatory, Foundational

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