Wiley Not-for-Profit GAAP 2014
Interpretation and Application of Generally Accepted Accounting Principles
11th Edition
Published on 24. March 2014
Book
Paperback/Softback
600 pages
978-1-118-73430-8 (ISBN)
Description
The most practical, authoritative guide to not-for-profit GAAP
Wiley Not-for-Profit GAAP 2014 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 2014 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 2014 strives to be a thorough, reliable reference that nonprofit accounting professionals will use constantly.
Wiley Not-for-Profit GAAP 2014 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 2014 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 2014 strives to be a thorough, reliable reference that nonprofit accounting professionals will use constantly.
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Richard F. Larkin | Marie DiTommaso | Warren Ruppel
Wiley Not-for-Profit GAAP 2015
Interpretation and Application of Generally Accepted Accounting Principles
Book
01/2015
Wiley
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Previous edition
Richard F. Larkin | Marie DiTommaso
Wiley Not-for-Profit GAAP 2013
Interpretation and Application of Generally Accepted Accounting Principles
Book
01/2013
10th Edition
Wiley
€83.90
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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 11
Part 2 Basic Financial Statements 21
Chapter 3 Statement of Financial Position 23
Chapter 4 Statement of Activities 33
Chapter 5 Statement of Cash Flows 45
Chapter 6 Other Financial Statement Issues 59
Part 3 Specific Not-for-Profit Accounting Topics 79
Chapter 7 Fund Accounting 81
Chapter 8 Net Assets 95
Chapter 9 Contributions, Pledges, and Noncash Contributions 105
Chapter 10 Investments 151
Chapter 11 Affiliated Organizations 175
Chapter 12 Split-Interest Agreements 199
Chapter 13 Fundraising and Joint Costs 211
Chapter 14 Functional Reporting 227
Chapter 15 Collections 233
Part 4 Other Accounting-Related Not-for-Profit Topics 237
Chapter 16 Accounting for Specific Types of Not-for-Profits 239
Chapter 17 Importance of Budgets to a Not-for-Profit 257
Chapter 18 Principal Federal and State Tax Reporting and Regulatory Requirements 277
Part 5 General Accounting Topics Applied to Not-for-Profit Organizations 335
Chapter 19 Current Assets and Current Liabilities 337
Chapter 20 Inventory 347
Chapter 21 Long-Lived Assets, Depreciation, and Impairment 357
Chapter 22 Intangible Assets 371
Chapter 23 Contingencies 379
Chapter 24 Mergers and Acquisitions 397
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 521
Chapter 30 Capitalization of Interest Costs 535
Appendix: Disclosure Checklist 541
Index 571
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 11
Part 2 Basic Financial Statements 21
Chapter 3 Statement of Financial Position 23
Chapter 4 Statement of Activities 33
Chapter 5 Statement of Cash Flows 45
Chapter 6 Other Financial Statement Issues 59
Part 3 Specific Not-for-Profit Accounting Topics 79
Chapter 7 Fund Accounting 81
Chapter 8 Net Assets 95
Chapter 9 Contributions, Pledges, and Noncash Contributions 105
Chapter 10 Investments 151
Chapter 11 Affiliated Organizations 175
Chapter 12 Split-Interest Agreements 199
Chapter 13 Fundraising and Joint Costs 211
Chapter 14 Functional Reporting 227
Chapter 15 Collections 233
Part 4 Other Accounting-Related Not-for-Profit Topics 237
Chapter 16 Accounting for Specific Types of Not-for-Profits 239
Chapter 17 Importance of Budgets to a Not-for-Profit 257
Chapter 18 Principal Federal and State Tax Reporting and Regulatory Requirements 277
Part 5 General Accounting Topics Applied to Not-for-Profit Organizations 335
Chapter 19 Current Assets and Current Liabilities 337
Chapter 20 Inventory 347
Chapter 21 Long-Lived Assets, Depreciation, and Impairment 357
Chapter 22 Intangible Assets 371
Chapter 23 Contingencies 379
Chapter 24 Mergers and Acquisitions 397
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 521
Chapter 30 Capitalization of Interest Costs 535
Appendix: Disclosure Checklist 541
Index 571