Disclosures (Not-for-Profit Financial Reporting)

A structure is a set of logical statements which describe a permissible structure per a logical theory. A disclosure is a type of structure.

Retrieve information by disclosure. (List of all Disclosures) | (Machine Readable)

• Disclosure NameExamples
•   Accounts Payable and Accrued Expenses Note5
•   Accounts Payable and Accrued Expenses Policies5
•   Accounts Payable and Accrued Expenses Subclassifications5
•   Allowance for Doubtful Accounts Roll Forward0
•   Assets Roll Up0
•   Basis of Reporting5
•   Cash and Cash Equivalents Note5
•   Cash and Cash Equivalents Policies5
•   Cash and Cash Equivalents Subclassifications5
•   Cash and Cash Equivalents Summary Roll Forward0
•   Deferred Revenue Note5
•   Deferred Revenue Policies5
•   Deferred Revenue Subclassifications5
•   Defined Benefit Plans Benefit Obligation5
•   Defined Benefit Plans Fair Value of Plan Assets5
•   Defined Benefit Plans Funded Status5
•   Document Information5
•   Entity Information5
•   Inventories Note5
•   Inventories Policies5
•   Inventories Subclassifications5
•   Investments Note5
•   Investments Policies5
•   Investments Subclassifications5
•   Liabilities and Net Assets Roll Up0
•   Long-Term Debt Maturities5
•   Long-term Debt Note5
•   Long-term Debt Policies5
•   Long-Term Debt Subclassifications5
•   Nature of Entity5
•   Net Assets Note5
•   Net Assets Policies5
•   Net Assets with Donor Restrictions Roll Forward5
•   Net Cash Flow Roll Up0
•   Notes Payable Note5
•   Notes Payable Policies5
•   Notes Payable Subclassifications5
•   Other Assets Note5
•   Other Assets Policies5
•   Other Assets Subclassifications5
•   Other Liabilities Note5
•   Other Liabilities Policies5
•   Other Liabilities Subclassifications5
•   Postemployment Benefits Note5
•   Postemployment Policies5
•   Prepaid Expenses Note5
•   Prepaid Expenses Policies5
•   Prepaid Expenses Subclassifications5
•   Property, Plant, and Equipment Note5
•   Property, Plant, and Equipment Policies5
•   Property, Plant, and Equipment, Net Subclassifications5
•   Receivables Note5
•   Receivables Policies5
•   Receivables Subclassifications5
•   Revenue Recognition Policies5
•   Significant Accounting Policies5
•   Statement of Activities5
•   Statement of Activities, With Variance from Budget5
•   Statement of Cash Flows5
•   Statement of Changes in Net Assets0
•   Statement of Financial Position, Classified5
•   Statement of Financial Position, Liquidity Basis5
•   Statement of Functional Expenses5
•   Use of Estimates Policies5

---

Last updated: 4/28/2020 2:53:19 PM