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Not-for-profit entities

Accounting guide , PwC US

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.

Download the guide Not-for-profit entities

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.

Downloading the guide onto an iPad

Click on the button below to open document:
Accounting for Not-for-profit entities
Once the PDF opens, click on the Action button, which appears as a square icon with an upwards pointing arrow.
From within the action menu, select the "Copy to iBooks" option.
The guide will then be saved to your iBooks app for future access.