03326cam a2200529Ii 4500 ocn875885495 OCoLC 20171030140527.0 m o d cr cnu|||unuuu 140407s2014 nju o 001 0 eng d 9781118889275 (electronic bk.) 1118889274 (electronic bk.) 9781118734308 ((pbk.) 9781118363249 (pbk.) 10.1002/9781118889275 doi CHBIS 010441984 CHVBK 334091667 NZ1 15497437 NZ1 15906679 DEBBG BV041877828 (OCoLC)875885495 DG1 eng rda pn DG1 CUS OCLCO OCLCF OCLCQ DG1 n-us--- MAIN HF5686.N56 657.98/0973 22 Larkin, Richard F., author. Not-for-profit GAAP 2014 : interpretation and application of Generally Accepted Accounting Principles for not-for-profit organizations / Richard F. Larkin, Marine DiTommaso. [electronic resource] Hoboken, New Jersey : Wiley, [2014] 1 online resource (xiv, 584 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier 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, and Noncash Contributions -- 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. Online resource; title from PDF title page (Wiley, viewed April 22, 2014). Nonprofit organizations United States Accounting. Accounting Standards United States. Accounting Standards. fast (OCoLC)fst00795458 Nonprofit organizations Accounting. fast (OCoLC)fst01038876 United States. fast (OCoLC)fst01204155 Electronic books. DiTommaso, Marie, author. Print version: Larkin, Richard F. Wiley not-for-profit GAAP 2013. Hoboken, N.J. : John Wiley & Sons Inc., 2013 9781118363249 (OCoLC)802319219 http://onlinelibrary.wiley.com/book/10.1002/9781118889275 Wiley Online Library ddc BK 207358 207358