<![CDATA[This study analyzes the implementation of ISAK 35 in the presentation of financial statements of a nonprofit educational organization, referred to as Entity X. The research focuses on evaluating the conformity of financial statement presentation with ISAK 35, particularly regarding report titles, net asset classification, and disclosure of the basis of presentation. A qualitative case study approach was employed using data obtained from anonymized financial statements, internship observations, brief confirmations with internal parties, ISAK 35 documents, and previous studies. The data were analyzed descriptively by comparing Entity X's financial statement presentation with the requirements of ISAK 35. The findings indicate that Entity X has prepared the main components of financial statements required for nonprofit entities. However, several aspects of the presentation remain inconsistent with ISAK 35. The financial statements still use business-oriented report titles and account descriptions, net assets have not been classified based on donor restrictions, and the notes to the financial statements do not explicitly state ISAK 35 as the basis for presentation. These findings suggest that the completeness of financial statement components does not necessarily indicate compliance with nonprofit financial reporting standards. The study provides practical insights for nonprofit entities and accounting service offices in improving the presentation of financial statements in accordance with ISAK 35.]]>
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