Böcker av Bruce W. Chase

Through a combination of practical guidance and case studies, the author provides insight into what makes not-for-profits different. Updated for revenue recognition, grants and contracts, and financial reporting, this book offers guidance on FASB's new financial statement standard and revenue recognition standard which will have a major impact on financial reporting for not for profits. It helps answer the questions: Are you aware of how not-for-profit financial statements will change because of FASB's Financial Statement Standard? Do you know what makes not-for-profit accounting and financial reporting different?Key topics include:* Grants and contracts* Expense reporting* NFP financial statement standard* Revenue recognition* Performance measures

Fundamentals of Governmental Accounting and Reporting features the foundational tenets of governmental accounting and reporting in today's environment. Featuring updated accounting for GASB Statement No. 84, and fiduciary activities, this work reviews underlying concepts and shows how they are applied through real-life examples of CAFR, financial statements and updates of recent GASB standards.Key areas covered include:* The governmental environment and GAAP* Fund accounting and the financial reporting model* Budgeting* MFBA* Revenues and expenditures* Governmental, proprietary, and fiduciary funds* Government-wide financial statements* CAFR* Special purpose governments* Deferred outflows of resources and deferred inflows of resources