Larkin, Richard F. creator author. DiTommaso, Marie author. Ruppel, Warren author. text Electronic books. Electronic books. enk Chichester, West Sussex, United Kingdom John Wiley & Sons Ltd 2015 monographic eng

electronic resource

1 online resource (xiv, 586 pages) : illustrations "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. 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. Richard F. Larkin, Marie DiTommaso. Includes index. n-us--- Accounting Standards United States Nonprofit organizations United States Accounting Accounting Standards United States Accounting Nonprofit organizations United States Accounting BUSINESS & ECONOMICS Accounting Financial Accounting Standards Nonprofit organizations Accounting United States HF5686.N56 L37 2015e 657.98021873 Larkin, Richard F. Hoboken : Wiley, ©2014 (OCoLC)885229649 9781118945209 1118945204 9781118945223 1118945220 9781118945216 1118945212 CD64B61C-C517-4B8D-8D10-F9A7C0766EDE OverDrive, Inc. http://onlinelibrary.wiley.com/book/10.1002/9781118945209 http://onlinelibrary.wiley.com/book/10.1002/9781118945209 EBLCP 150103 20171025131502.0 ocn899157133 eng