Government and Not-for-Profit Accounting Which standard-setting authorities are responsible for not-for-profit organizations What the form and content of financial statements for not-for-profit organizations are What endowments are and how they are accounted for How not-for-profits report revenues and expenses How not-for-profits report cash flows How to distinguish between different types of contributions to not-for-profits When collection items should be recognized as revenue The special issues pertaining to conditional promises to give How pass-through contributions are accounted for How and when gains and losses on investments should be recognized How gains and losses on endowments should be accounted for How to account for split-interest agreements How capital assets should be depreciated and reported The special issues in determining the not-for-profit reporting entity The special problems of determining the cost of fund-raising activities How to allocate shared costs to program or management functions What factors should be taken into account in assessing the financial condition of not-for-profits