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How to Read Nonprofit Financial Statements: A Practical Guide; Contents; Preface; Learning Objectives; Introduction; Chapter 1: Why You Need to Understand the Update to the Nonprofit Reporting Model; Chapter 2: Why Update the Nonprofit Reporting Model?; Chapter 3: Highlights of the Major Changes to the Nonprofit Reporting Model; Net Asset-Related Changes; Update to Net Asset Presentation; Disclosures of Board-Designated Net Assets; Update to Presentation of Underwater Endowments; Expirations of Capital Restrictions; Expense Reporting-Related Changes; Investment Return-Related Changes.
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