What does the cash flow statement for a not-for-profit (NFP) include?
FASB ASC 230 provides guidance on the presentation of the statement of cash flows for nongovernmental not-for-profit organizations:
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What are the financial reporting objectives for a NFP or government entity?
The overall objective of financial reporting of nonbusiness organizations is to provide financial statement readers with the following: 1) Information useful in making resource allocation decisions – Financial reporting by nonbusiness organizations should provide lenders and those making financial decisions based on the statements with available information in order to come to a decision as […]