Wiley not-for-profit GAAP 2015 : interpretation and application of Generally Accepted Accounting Principles / (Record no. 207819)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 05152cam a2200745Ii 4500 |
| 001 - CONTROL NUMBER | |
| control field | ocn899157133 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OCoLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20171025131502.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu---unuuu |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 150103s2015 enka o 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781118945209 |
| Qualifying information | electronic bk. |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1118945204 |
| Qualifying information | electronic bk. |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781118945223 |
| Qualifying information | electronic bk. |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1118945220 |
| Qualifying information | electronic bk. |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781118945216 |
| Qualifying information | electronic bk. |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1118945212 |
| Qualifying information | electronic bk. |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781118945247 |
| Qualifying information | (paperback) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 1118945247 |
| Qualifying information | (paperback) |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | CHBIS |
| System control number | 010442352 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | CHNEW |
| System control number | 000709279 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | CHVBK |
| System control number | 334085349 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | DEBSZ |
| System control number | 431874069 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | DEBSZ |
| System control number | 449477142 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | GBVCP |
| System control number | 819938300 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | DEBBG |
| System control number | BV043615972 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | DEBBG |
| System control number | BV043397416 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)899157133 |
| 037 ## - SOURCE OF ACQUISITION | |
| Stock number | CD64B61C-C517-4B8D-8D10-F9A7C0766EDE |
| Source of stock number/acquisition | OverDrive, Inc. |
| Note | http://www.overdrive.com |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | EBLCP |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | EBLCP |
| Modifying agency | N$T |
| -- | OCLCQ |
| -- | DG1 |
| -- | CDX |
| -- | E7B |
| -- | OCLCF |
| -- | VRC |
| -- | YDXCP |
| -- | DEBSZ |
| -- | OCLCQ |
| -- | NHM |
| -- | COO |
| -- | OCLCQ |
| -- | TEFOD |
| -- | OCLCQ |
| -- | DEBBG |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | n-us--- |
| 049 ## - LOCAL HOLDINGS (OCLC) | |
| Holding library | MAIN |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5686.N56 |
| Item number | L37 2015e |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | BUS |
| Subject category code subdivision | 001010 |
| Source | bisacsh |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.98021873 |
| Edition number | 23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Larkin, Richard F., |
| Relator term | author. |
| 245 10 - TITLE STATEMENT | |
| Title | Wiley not-for-profit GAAP 2015 : interpretation and application of Generally Accepted Accounting Principles / |
| Statement of responsibility, etc. | Richard F. Larkin, Marie DiTommaso. |
| Medium | [electronic resource] |
| 246 30 - VARYING FORM OF TITLE | |
| Title proper/short title | Not-for-profit GAAP 2015 |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc. | Chichester, West Sussex, United Kingdom : |
| Name of publisher, distributor, etc. | John Wiley & Sons Ltd, |
| Date of publication, distribution, etc. | 2015. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (xiv, 586 pages) : |
| Other physical details | illustrations |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 500 ## - GENERAL NOTE | |
| General note | Includes index. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Overview of Not-for-Profit Organizations. Overview of Not-for-Profit Organizations ; Cash Versus Accrual Basis Accounting -- Basic Financial Statements. Statement of Financial Position ; Statement of Activities ; Statement of Cash Flows ; Other Financial Statement Issues -- Specific Not-for-Profit Accounting Topics. Fund Accounting ; Net Assets ; Contributions, Pledges, Noncash Contributions, and Exchange Transactions ; Investments ; Affiliated Organizations ; Split-Interest Agreements ; Fundraising and Joint Costs ; Functional Reporting ; Collections -- Other Accounting-Related Not-for-Profit Topics. Accounting for Specific Types of Not-for-Profits ; Importance of Budgets to a Not-for-Profit ; Principal Federal and State Tax Reporting and Regulatory Requirements -- General Accounting Topics Applied to Not-for-Profit Organizations. Current Assets and Current Liabilities ; Inventory ; Long-Lived Assets, Depreciation, and Impairment ; Intangible Assets ; Contingencies ; Mergers and Acquisitions ; Accounting for Pensions and Postretirement Benefits ; Long-Term Liabilities ; Accounting Changes ; Accounting for Leases ; Financial Instruments ; Capitalization of Interest Costs -- Appendix: Disclosure Checklist. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | "Detailed, practical coverage of GAAP, tailored to not-for-profit organizations. Wiley Not-for-Profit GAAP 2015 is a thorough examination of the authoritative standards for measurement, presentation, and disclosure as applied to not-for-profit organizations. Clear and concise, this user-friendly guide explains the fundamentals of GAAP in an easily-accessible format that includes flowcharts and diagrams to help facilitate the reader's understanding of the material presented, including a financial statement disclosure checklist to confirm GAAP adherence. Designed specifically for accountants in public practice and industry, this guide covers all relevant FASB and AICPA guidelines, to provide a complete reference tool for auditors who need a comprehensive understanding of GAAP for not-for-profit organizations. ."--Provided by publisher. |
| 588 0# - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Online resource; title from e-book title screen (Wiley platform, viewed July 20, 2015). |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Accounting |
| General subdivision | Standards |
| Geographic subdivision | United States. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Nonprofit organizations |
| Geographic subdivision | United States |
| General subdivision | Accounting. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Accounting |
| General subdivision | Standards |
| Geographic subdivision | United States. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Accounting. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Nonprofit organizations |
| Geographic subdivision | United States |
| General subdivision | Accounting. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | BUSINESS & ECONOMICS |
| General subdivision | Accounting |
| -- | Financial. |
| Source of heading or term | bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Accounting |
| General subdivision | Standards. |
| Source of heading or term | fast |
| Authority record control number | (OCoLC)fst00795458 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Nonprofit organizations |
| General subdivision | Accounting. |
| Source of heading or term | fast |
| Authority record control number | (OCoLC)fst01038876 |
| 651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME | |
| Geographic name | United States. |
| Source of heading or term | fast |
| Authority record control number | (OCoLC)fst01204155 |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 655 #0 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | DiTommaso, Marie, |
| Relator term | author. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Ruppel, Warren, |
| Relator term | author. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Larkin, Richard F. |
| Title | Wiley Not-for-Profit GAAP 2015 : Interpretation and Application of Generally Accepted Accounting Principles. |
| Place, publisher, and date of publication | Hoboken : Wiley, ©2014 |
| International Standard Book Number | 9781118945247 |
| Record control number | (OCoLC)885229649 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Wiley Regulatory Reporting. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://onlinelibrary.wiley.com/book/10.1002/9781118945209 |
| Public note | Wiley Online Library |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | |
| Koha item type | Books |
No items available.