Mục lục

  • Slide 1

  • Learning Objectives

  • Learning Objectives [cont’d]

  • Not-for-Profit Organization Characteristics

  • In contrast, Government Characteristics

  • Types of Not-for-profit (NFP) Organizations

  • Not-for-profit (NFP) GAAP

  • GAAP Hierarchy Table - Nongovernment

  • GAAP Hierarchy Table -Government

  • FASB NFP Guidance

  • SFAS No. 93 Depreciation

  • SFAS No. 116 Contributions

  • SFAS No. 116 Contributions [cont’d]

  • SFAS No. 117 Financial Reporting

  • SFAS No. 117 [cont’d]

  • SFAS No. 124 Investments

  • SFAS No. 136 Resources Held by Others

  • NFP GAAP Guidance in Progress

  • Net Assets Classes

  • Transactions Types

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