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Our Not-for-profit entities guide addresses the accounting for not-for-profit (NFP) entities under US GAAP. It includes specific examples illustrating topics such as NFP consolidations, NFP acquisitions, contribution accounting, split-interest arrangements, investments, and more. Please visit About the Not-for-profit entities guide for additional information.
A PDF version of this publication is attached here: Not-for-profit entities guide - May 2020 (PDF 4.36mb)
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