Larkin, Richard F. creator author. DiTommaso, Marie author. text Electronic books. nju 2014 monographic eng

electronic resource

1 online resource (xiv, 584 pages) 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. Richard F. Larkin, Marine DiTommaso. n-us--- Nonprofit organizations United States Accounting Accounting Standards United States Accounting Standards Nonprofit organizations Accounting United States HF5686.N56 657.98/0973 Larkin, Richard F. Hoboken, N.J. : John Wiley & Sons Inc., 2013 (OCoLC)802319219 9781118889275 1118889274 http://onlinelibrary.wiley.com/book/10.1002/9781118889275 http://onlinelibrary.wiley.com/book/10.1002/9781118889275 DG1 140407 20171030140527.0 ocn875885495 eng