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- W4241093321 abstract "This chapter discusses how a statement of activities or notes to financial statements provides information about expenses reported by their functional expense classification. FASB Accounting Standards Codification (ASC) 958-220 is not specific about permissible methods of presenting the information required in a statement of activities. It requires presentation in a statement of activities of the following, by period, for the entity as a whole: (1) Change in net assets in total and by class. (2) Revenues, expenses, gains, losses, and reclassifications aggregated into reasonably homogeneous groups. Note that reclassifications should always net to zero. (3) Revenues and expenses presented gross (except for investment return [related to total return investing and not programmatic investing], which should be reported net of external and direct internal investment expenses). Some NFPs have a policy of designating a certain percentage of restricted gifts to offset the costs of raising and administering those gifts and disclose that policy to donors in the fund-raising appeal. This disclosure is not a requirement of generally accepted accounting principles (GAAP) because GAAP does not deal with matters outside the financial statements." @default.
- W4241093321 created "2022-05-12" @default.
- W4241093321 date "2019-07-12" @default.
- W4241093321 modified "2023-10-16" @default.
- W4241093321 title "Statements of Activities, Including Changes in Net Assets" @default.
- W4241093321 doi "https://doi.org/10.1002/9781119646389.ch2" @default.
- W4241093321 hasPublicationYear "2019" @default.
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