Accounting and reporting for not-for-profit entities is complex. Find help in our new accounting and reporting guide, Not-for-profit entities.
This guide was issued in May 2020.
PwC’s new accounting and financial reporting guide, Not-for-profit entities, 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.