Accounting
The Not-for-profit Accounting section provides links to websites, articles, books, standards and other resources of interest to the nonprofit community.
Access the FASB standards listed below online. Contact the Information & Research Center (800.993.0407 ext. 226 or 312.601.4613) to checkout the print material listed on this page and have it sent to you.
FASB Standards. Projects & Implementation Guidance
Endowments of Not-for-Profit Organizations: Net Asset Classification of Funds Subject to an Enacted Version of the Uniform Prudent Management of Institutional Funds Act, and Enhanced Disclosures for All Endowment Funds. (FASB Staff Position No. FAS 117-1), c2008
Mergers and Acquisitions by a Not-for-profit Organziation...This project is another phase of the Board’s overall project on business combinations ...the objective is to develop standards of accounting and reporting for the acquisition of another entity by a not-for-profit. FASB, c2008
FASB Guidance of Interest to Not-for-profits. FASB Report, c2007
Transfers of assets to a not-for-profit organization or charitable trust that raises or holds contributions for others. FASB, c1999. 42 pages. 111.1 FASB2 NO.136 005479
Accounting for certain investments held by not-for-profit organizations. FASB, c1995. 46 pages. 111.1 FASB2 NO.124 004474
Financial statements of not-for-profit organizations. FASB, c1993. 70 pages. 111.1 FASB2 NO. 117
Accounting for contributions received and contributions made. FASB, c1993. 69 pages. 111.1 FASB2 NO.116 003235
Accounting for transfers of assets in which a not-for-profit organization is granted variance power: an interpretation of FASB statement no. 116. FASB, c1996. 9 pages. 111.1 FASB4 NO.42 005027
Time for a change – implementing FASB statements 116 and 117. FASB, c1995. 4 pages. 111.1 BER 1995 000331
Results of the field test of the proposed standards for financial statements of not-for-profit organizations and accounting for contributions. FASB, c1994. 132 pages. 111.1 BLA 1994 004935
Not-for-profit organizations' implementation guide for FASB statements 116 and 117. Price Waterhouse, c1993. 41 pages. 250 NON NOT 1993 003791
Deferral of the effective date of recognition of depreciation by not-for-profit organizations: an amendment of FASB statement no. 93. FASB, c1988. 4 pages. 111.1 FASB2 NO.99 002678 (FASB Statement No. 99)
Recognition of depreciation for not-for-profit organizations. FASB, c1987. 19 pages. 111.1 FASB2 NO.93 002617
Objectives of financial reporting by nonbusiness organizations. FASB, c1980. 37 pages. 111.1 FASB1 NO.4 002699
AICPA Pronouncements
Accounting for derivative instruments and hedging activities by not-for-profit health care organizations, and clarification of the performance indicator. AICPA, c2002. 26 pages. 111.1 AME5 NO.02-2 005723 (Statement of position 02-2)
Accounting for the costs of activities of not-for-profit organizations and state and local governmental entities that include fund raising. AICPA, c1998. 85 pages. 111.1 AME5 No.98-2 005276 (Statement of position 98-2, March 11, 1998)
Reporting of related entities by not-for-profit organizations. AICPA, c1994. 30 pages. 111.1 AME5 NO.94-3 004004 (Statement of position 94-3)
The application of the requirements of accounting research bulletins, opinions of the accounting principles board, and statements and interpretations of the Financial Accounting Standards Board to not-for profit organizations - AICPA, c1994. 39 pages. 111.1 AME5 NO.94-2 004003 (Statement of position 94-2)
Financial Statements
Guide to preparing nonprofit financial statements. PPC, c2010-. 2 volumes (loose-leaf). 250 NON GUI 004150
PPC’s nonprofit financial statement illustrations and trends. PPC, c2010. 1 volume (loose-leaf). 250 NON BUD 2010 007056
Checklists and illustrative financial statements for health care organizations: a financial accounting and reporting practice aid. AICPA, c2009. 355 pages. 250 INS CHE 2009 000637
Checklists and illustrative financial statements for not-for-profit organizations: a financial accounting and reporting practice aid. AICPA, c2010. 163 pages. 250 NON CHE 2010 001051
Books, Articles & Websites
Guide to nonprofit contributions. PPC, c2009-. 1 volume. (various-pagings) 250 NON GUI3 005455
Guide to nonprofit expenses. PPC, c2009-. 1 volume. (various-pagings) 250 NON GUI2 005429
PPC’s guide to nonprofit GAAP. PPC, c2009. 1 volume (various-pagings) 250 NON PPC1 2009 005716
Functional expense reporting for nonprofits. CPA Journal, c2006
PPC’s nonprofit financial and accounting manual. PPC, c2009-. 1 volume (loose-leaf) 250 NON PPC 006016
Accounting trends and techniques: not-for-profit organizations. AICPA, c2005. 210 pages. 250 NON LAR 2005 006830
Nonprofit organizations’ cost allocations: the implications of Madigan. CPA Journal, c2005
Financial and accounting guide for not-for-profit organizations. John Wiley & Sons, Inc., c2005. 770 pages. 250 NON GRO 2005 001401 (Updated by 2010 supplement 006985)
Not-for-profit entities industry developments – 2010 (Audit risk alert). AICPA, c2010. 82 pages. 170.5 AUD NOT 2010
Not-for-profit organizations : with conforming changes as of March 1, 2010. AICPA, c2010. 340 pages. 170.4 AUD NOT 2010 005399