This vital resource puts expert guidance on not-for-profit accounting, external financial reporting, and regulatory reporting right at your fingertips. We cover it all, including revenues, expenses, assets, liabilities, organizational issues, note disclosures, cash flows, GAAP transactions, payroll requirements, and more. You'll also find coverage of FASB Statement 136 on transfers of assets to a not-for-profit that raises funds for other organizations.
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Book Description
Editorial Reviews
From the Author
Each year around this time, we review what has taken place in the accounting profession, to see how we can improve Miller Not-for-Profit Reporting: GAAP, Tax, Financial, and Regulatory Requirements. We improve by addition and subtraction. This year's edition adds to its already generous coverage to clarify the most important materials affecting not-for-profit organizations right now, including: FASB Statement No. 136 (Transfer of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others); SAS-87 (Restricting the Use of an Auditor's Report); and SAS-86 (Amendment to SAS No. 72, Letters for Underwriters and Certain Other Requesting Parties).
Subtraction occurs when we simplify and clarify the language contained in the original pronouncements. We are actively involved in not-for-profit engagements as auditors and advisors, and we work closely with other practitioners in our offices to make sure that we impart information in a user-friendly fashion. We trust that Miller Not-for-Profit Reporting is a useful tool for you.
From the Inside Flap
Experiencing the muddled aftermath of so many new pronouncements? If so, let our not-for-profit accounting experts put everything back in focus. This indispensable resource delivers all the latest pronouncements, changes, and standards in one easy-to-use reference, including the very latest on: FASB Statement No. 136 for nonprofits that raise or hold contributions for other organizations; updates of state regulation requirements; and, more!
Our 2000 edition also features expanded discussions of FASB Statement 133 on derivatives and SOP 98-2on accounting for costs of activities related to fund-raising. Miller Not-for-Profit Reporting puts the entire world of not-for-profit accounting--from related issues in the GAAP hierarchy to financial presentation and regulatory reporting--at your fingertips.
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