Statement of Functional Expenses: Not-for-Profit Financial Reporting

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  • Location
    • Your Space
      Your Space
      Self Study - AICPA, ID 00000
  • Credits
    • 1.50
  • Credit Type(s)
    • Accounting (1.50)
  • Prerequisites
    • Intermediate

  • Vendor
    • AICPA
  • Level
    • Intermediate
  • Fields of Study
    • Accounting
  • Message
    • When & Where You Want

Description

Offers examples and case studies that will help you allocate costs and accurately prepare the statement of functional expenses.


  • Qualifies for 1.5 Yellow Book CPE Credits

Objectives

  • Prepare a complete set of NFP financial statements, a budget, a strategic plan, and the core IRS Form 990 and supplemental materials.
  • Identify the most appropriate statement presentation options, considering the complexity of the entity.
  • Determine the effect of a transaction on the reporting entity's statement of functional expenses.

Highlights

  • Financial statement preparation
  • Expense allocation methodology
  • Program and supporting activities
  • Fundraising expenses
  • Joint costs
  • Common errors and pitfalls

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