A guide to financial statements of not-for-profit organizations : questions for directors to ask

Also available in French under the title : Guide sur les états financiers des organismes sans but lucratif

Contents : 

• The Process of Financial Reporting 
• The Roles and Responsibilities Associated with Financial Reporting 
• The Concepts and Terminology of Financial Reporting
• Two Key Financial Statements 
• Items For Directors to Watch For and Questions to Ask
• Conclusion 
• Appendix 1 : Other Financial Concepts and Statements 
• Appendix 2 : Fund Accounting 
• Appendix 3 : Samples of the Auditor’s Report Addressed to the Board of Directors: Unqualified and Qualified Opinions
• Appendix 4 : Pledges, Bequests, Donations-In-Kind 
• Appendix 5 : Glossary of Financial Terms