05152cam a2200745Ii 4500 ocn899157133 OCoLC 20171025131502.0 m o d cr cnu---unuuu 150103s2015 enka o 001 0 eng d 9781118945209 electronic bk. 1118945204 electronic bk. 9781118945223 electronic bk. 1118945220 electronic bk. 9781118945216 electronic bk. 1118945212 electronic bk. 9781118945247 (paperback) 1118945247 (paperback) CHBIS 010442352 CHNEW 000709279 CHVBK 334085349 DEBSZ 431874069 DEBSZ 449477142 GBVCP 819938300 DEBBG BV043615972 DEBBG BV043397416 (OCoLC)899157133 CD64B61C-C517-4B8D-8D10-F9A7C0766EDE OverDrive, Inc. http://www.overdrive.com EBLCP eng rda pn EBLCP N$T OCLCQ DG1 CDX E7B OCLCF VRC YDXCP DEBSZ OCLCQ NHM COO OCLCQ TEFOD OCLCQ DEBBG n-us--- MAIN HF5686.N56 L37 2015e BUS 001010 bisacsh 657.98021873 23 Larkin, Richard F., author. Wiley not-for-profit GAAP 2015 : interpretation and application of Generally Accepted Accounting Principles / Richard F. Larkin, Marie DiTommaso. [electronic resource] Not-for-profit GAAP 2015 Chichester, West Sussex, United Kingdom : John Wiley & Sons Ltd, 2015. 1 online resource (xiv, 586 pages) : illustrations text txt rdacontent computer c rdamedia online resource cr rdacarrier Includes index. 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. "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. Online resource; title from e-book title screen (Wiley platform, viewed July 20, 2015). Accounting Standards United States. Nonprofit organizations United States Accounting. Accounting Standards United States. Accounting. Nonprofit organizations United States Accounting. BUSINESS & ECONOMICS Accounting Financial. bisacsh Accounting Standards. fast (OCoLC)fst00795458 Nonprofit organizations Accounting. fast (OCoLC)fst01038876 United States. fast (OCoLC)fst01204155 Electronic books. Electronic books. DiTommaso, Marie, author. Ruppel, Warren, author. Print version: Larkin, Richard F. Wiley Not-for-Profit GAAP 2015 : Interpretation and Application of Generally Accepted Accounting Principles. Hoboken : Wiley, ©2014 9781118945247 (OCoLC)885229649 Wiley Regulatory Reporting. http://onlinelibrary.wiley.com/book/10.1002/9781118945209 Wiley Online Library ddc BK 207819 207819