メモ-Nonprofit Accounting (1)

Intermediate Accounting

BISK FAR-Nonprofit accounting

(1) NPO の Cash Flow. Restricted の状況でclassification が変わってくる問題

1. With nonprofits the description of cash flows from financing activities includes certain donor-restricted cash that must be used for long-term purposes. ex) Contributions for construction of a capital asset.

2. Unrestricted cash contributions should be reported as an inflow in the operating activities section of the statement of cash flows unless there is a restriction that is donor imposed.

まとめると；
●Unrestricted cash contributions Operating activities （donor による restriction がない限り）
●Certain donor-restricted contribution (Long-term purposes のもの）Financing activities

★Nonprofit organizations はFASBに準じたフォーマットなので、BLDG の建設のためのcontribution だとしても選択肢の Capital financing activities は選択する余地はない

(2) どっち・・・って悩んだ問題
『Restricted by the donors for use the next year for any board-designated purpose』と書かれていた。
この場合、対象となる金額はどこにClassify されるか。
If the Board may change the designation, the assets are not restricted とのこと。
　　　え・・・　そんなぁ　みたいな解答。 Donors stipulate があっても、その内容が Board にお任せだったら結局はUnrestricted になるから。