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Not-for-profit organizations (NFPs) prepare financial statements in order to report critical information about programs and operations to a diverse group of stakeholders. Users of an NFP’s financial statements include donors, grantors, creditors, program beneficiaries, and others who have a need to assess the financial health of the NFP. In this course, you will work through several examples to understand the basic reporting requirements, note disclosures and presentation formats that are available to NFPs.