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Section PS 4200 - Financial Statement Presentation by Not-for- Profit Organizations

Financial statements of a government not-for-profit organization normally include:

  • Statement of Financial Position
  • Statement of Operations
  • Statement of Changes in Net Assets (can be combined with the Statement of Operations)
  • Statement of Remeasurement Gains and Losses2
  • Statement of Cash Flows
  • Notes
  • Supporting schedules
  • All statements are required to be presented with equal prominence.
  • Notes and supporting schedules which the financial statements are cross-referenced to are an integral part of the financial statements. The same does not apply to information set out in other material attached to or submitted with the financial statements.

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