March 2014
Intermediate to advanced
192 pages
3h 45m
English
book
Financial and Accounting Guide for Not-for-Profit Organizations, Eighth Edition 2014 Supplement
by John A. Mattie, Nancy E. Shelmon, John H. McCarthy
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CHAPTER 7
Affiliated Organizations, Pass-Through Transactions, and Mergers
7.1 Types of Relationships Often Found
(a) The Fundraising Affiliate of a Parent Organization
*7.2 Definition of the Reporting Entity
*(a) Pass-Through Gifts and Assets Held for the Benefit of Another Organization
*(b) Combined Financial Statements
(i) Reporting of Related Entities by Not-for-Profit Organizations
(ii) Omnibus Changes to Consolidation and Equity Method Guidance for Not-for-Profit Organizations
(iii) Consolidation of Variable Interest Entities
7.3 Mergers of Not-for-Profit Organizations
(b) Not-for-Profit Entities: Mergers and Acquisitions
p. 73, chapter featuring list. Update the title of section 7.2 to “7.2 Accounting and Financial Reporting Issues.”
*p. 73, chapter featuring list. Update the title of section 7.2(b) to “Consolidated Financial Statements.”
*p. 74, second paragraph. Replace “three” with “two.”
p. 74, numbered list. Delete “combined for reporting purposes” from number two in the list and replace it with “reported as a single entity (i.e., consolidated).”
p. 74, numbered list. Delete number three in the list.
7.1 Types of Relationships Often Found
(a) The Fundraising Affiliate of a Parent Organization
p. 74, first paragraph. Delete the fifth sentence, which starts: “Hospitals often do the same . . .”
7.2 Definition of the Reporting Entity
p. 76. Change the section 7.2 title to “7.2 Accounting and Financial Reporting Issues.”
*p. 76, numbered list. Add “Accounting for” prior ...
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