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  2. Evangelical Council for Financial Accountability - Wikipedia

    en.wikipedia.org/wiki/Evangelical_Council_for...

    ECFA was founded with the establishment of seven standards of accountability that covered board governance, the requirement for audited financial statements, the requirement for public disclosure of the audited financial statements, the avoidance of conflicts of interest, and standards regarding fundraising activities.

  3. Finances of the Church of Jesus Christ of Latter-day Saints

    en.wikipedia.org/wiki/Finances_of_the_Church_of...

    The church has not publicly disclosed its financial statements in the United States since 1959. [5] The church does disclose its financials in the United Kingdom [6] and Canada [7] where it is required to do so by law. In the UK, these financials are audited by the UK office of PricewaterhouseCoopers.

  4. Fund accounting - Wikipedia

    en.wikipedia.org/wiki/Fund_accounting

    Nonprofit and governments use the same four standard financial statements as profit-making organizations: Statement of financial activities or statement of support, revenue and expenses. This statement resembles the income statement of a business, but may use terms like excess or deficit rather than profit or loss. It shows the net results, by ...

  5. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to understand. They typically include four basic financial statements accompanied by a management ...

  6. Regulation S-X - Wikipedia

    en.wikipedia.org/wiki/Regulation_S-X

    Regulation S-X and the Financial Reporting Releases (Staff Accounting Bulletins) set forth the form and content of and requirements for financial statements required to be filed as a part of (a) registration statements under the Securities Act of 1933 and (b) registration statements under section 12, [2] annual or other reports under sections 13 [3] and 15(d) [4] and proxy and information ...

  7. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...

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