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2. Fund accounting - Wikipedia

   en.wikipedia.org/wiki/Fund_accounting

   FASB issued a major update in 2016 that changed reporting net assets from three primary categories to two categories, restricted and unrestricted funds and how these are represented on financial statements. [15] Nonprofit and governments use the same four standard financial statements as profit-making organizations:

3. Permanent fund - Wikipedia

   en.wikipedia.org/wiki/Permanent_fund

   It was first introduced through GASB Statement 34. The name of the fund comes from the purpose of the fund: a sum of equity used to permanently generate payments to maintain some financial obligation. Also, a fund can only be classified as a permanent fund if the money is used to report the status of a restricted financial resource.

4. Chart of accounts - Wikipedia

   en.wikipedia.org/wiki/Chart_of_accounts

   The terms equity [for profit enterprise] or net assets [not-for-profit enterprise] represent the residual interest in the assets of an entity that remains after deducting its liabilities (CF E61). Equity accounts include common stock, paid-in capital, and retained earnings. Equity accounts can vary depending where an entity is domiciled as some ...

5. Year-end financial checklist: Your guide to reviewing and ...

   www.aol.com/financial-planning-checklist...

   Start by gathering all your financial statements, including bank accounts, credit cards, investments, retirement accounts and insurance policies. Create a simple spreadsheet listing your assets ...

6. Available for sale - Wikipedia

   en.wikipedia.org/wiki/Available_for_sale

   Available for sale (AFS) is an accounting term used to classify financial assets. AFS is one of the three general classifications, along with held for trading and held to maturity , under U.S. Generally Accepted Accounting Principles (US GAAP), specifically FAS 115 .

7. List of GASB Statements - Wikipedia

   en.wikipedia.org/wiki/List_of_GASB_Statements

   Net Assets Restricted by Enabling Legislation—an amendment of GASB Statement No. 34: Dec.2004: Amended by GASBS 63; 47. Accounting for Termination Benefits: June 2005: Amended by various GASBS; 48. Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues September 2006: Amended by GASBS 63 ...