This 2001 Guide includes helpful information and detailed exhibits. Its purpose is to assist Christian ministries account for and report on their varied activities in compliance with generally accepted accounting principles (GAAP). Prepared by some of the most qualified people in nonprofit accounting, this Guide helps Christian ministries recognize a higher level of accountability mandated by the Scriptures. Significant changes in the 2001 edition include: - New discussion on intentions to give, conditional promises and unconditional promises - A new chapter on Canadian tax and accounting principles - Clarification of cost allocation issues - Clarification of GAAP for contributed services and facilities - Examples of factors to consider in determining whether donor-imposed restrictions exist - Revised accounting issues - Clarification of guidance on split-interest trusts