Wiley Not-for-Profit GAAP 2013
Interpretation and Application of Generally Accepted Accounting Principles
10th Edition
Published on 22. January 2013
Book
Paperback/Softback
586 pages
978-1-118-36324-9 (ISBN)
Description
The most practical, authoritative guide to not-for-profit GAAP
Wiley Not-for-Profit GAAP 2013 is a comprehensive, easy-to-use guide to the accounting and financial reporting principles used by not-for-profit organizations. Written with the needs of the financial statement preparer, user, and attestor in mind, this guide provides a complete review of the authoritative accounting literature that impacts all types of not-for-profit organizations. At the same time, Wiley Not-for-Profit GAAP 2013 features many examples and illustrations that will assist professionals in applying authoritative literature to real-life situations.
* Easy-to-use information that enables users to find needed information quickly
* Coverage of accounting principles specifically related to not-for-profit organizations, as well as accounting principles applicable to all types of organizations
* Specific coverage of accounting issues for different types of not-for-profit organizations
* A disclosure checklist that helps financial statement preparers and attestors ensure that all disclosures required by GAAP have been considered
* Flowcharts, diagrams, and charts, wherever possible, to help facilitate the user's understanding of the material presented
Destined to become the reference you keep at your side, Wiley Not-for-Profit GAAP 2013 strives to be a thorough, reliable reference that nonprofit accounting professionals will use constantly.
More details
Other editions
New editions
Richard F. Larkin | Marie DiTommaso
Wiley Not-for-Profit GAAP 2014
Interpretation and Application of Generally Accepted Accounting Principles
Book
03/2014
11th Edition
Wiley
€83.90
Article exhausted; check for reprint
Previous edition
Richard F. Larkin | Marie DiTommaso
Wiley Not-for-Profit GAAP 2012
Interpretation and Application of Generally Accepted Accounting Principles
Book
02/2012
9th Edition
Wiley
€83.90
Article exhausted; check for reprint
Content
Preface vii
About the Authors ix
Not-for-Profit Accounting Literature xi
Part 1 Overview of Not-for-Profit Organizations 1
Chapter 1 Overview of Not-for-Profit Organizations 3
Chapter 2 Cash versus Accrual Basis Accounting 9
Part 2 Basic Financial Statements 19
Chapter 3 Statement of Financial Position 21
Chapter 4 Statement of Activities 29
Chapter 5 Statement of Cash Flows 41
Chapter 6 Other Financial Statement Issues 55
Part 3 Specific Not-for-Profit Accounting Topics 75
Chapter 7 Fund Accounting 77
Chapter 8 Net Assets 91
Chapter 9 Contributions, Pledges, and Noncash Contributions 101
Chapter 10 Investments 147
Chapter 11 Affiliated Organizations 171
Chapter 12 Split-Interest Agreements 195
Chapter 13 Fund-Raising and Joint Costs 207
Chapter 14 Functional Reporting 223
Chapter 15 Collections 229
Part 4 Other Accounting-Related Not-for-Profit Topics 233
Chapter 16 Accounting for Specific Types of Not-for-Profits 235
Chapter 17 Importance of Budgets to a Not-for-Profit 253
Chapter 18 Principal Federal and State Tax Reporting and Regulatory Requirements 273
Part 5 General Accounting Topics Applied to Not-for-Profit Organizations 331
Chapter 19 Current Assets and Current Liabilities 333
Chapter 20 Inventory 343
Chapter 21 Long-Lived Assets, Depreciation, and Impairment 353
Chapter 22 Intangible Assets 367
Chapter 23 Contingencies 377
Chapter 24 Mergers and Acquisitions 393
Chapter 25 Accounting for Pensions and Postretirement Benefits 413
Chapter 26 Long-Term Liabilities 455
Chapter 27 Accounting Changes 475
Chapter 28 Accounting for Leases 483
Chapter 29 Financial Instruments 523
Chapter 30 Capitalization of Interest Costs 537
Appendix: Disclosure Checklist 543
Index 575