Larkin / DiTommaso Wiley Not-for-Profit GAAP 2004

Interpretation and Application of Generally Accepted Accounting Principles for Not-for-Profit Organizations
1. Auflage 2004
ISBN: 978-0-471-64847-5
Verlag: John Wiley & Sons
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 528 Seiten, E-Book

The most practical, authoritative guide to not-for-profitGAAP
Wiley Not-for-Profit GAAP 2004 is a comprehensive, easy-to-useguide to the accounting and financial reporting principles used bynot-for-profit organizations. It is written with the needs of thefinancial statement preparer, user, and attestor in mind. Itprovides a complete review of the authoritative accountingliterature that impacts all types of not-for-profit organizations.At the same time, Wiley Not-for-Profit GAAP 2004 features manyexamples and illustrations that will assist the reader in applyingauthoritative literature to real-life situations. WileyNot-for-Profit GAAP 2004 excels in providing financial statementpreparers, users, and attestors with the most comprehensive andusable information because of these features:
* Easy-to-use information that enables the reader to find neededinformation quickly
* Coverage of accounting principles specifically related tonot-for-profit organizations, as well as accounting principlesapplicable to all types of organizations
* Specific coverage of accounting issues for different types ofnot-for-profit organizations
* A comprehensive disclosure checklist that helps financialstatement preparers and attestors ensure that all disclosuresrequired by GAAP have been considered
* Many examples and illustrations that make putting accountingtheory into practice an easy task
This 2004 Edition also includes new information covering:
* AICPA Technical Practice Aid addressing donor-defined eligibilityrequirements
* Derivatives Implementation Group Topic B35, Embedded Derivatives:Application of Statement 133 to a Not-for-Profit Organization'sObligation Arising from an Irrevocable Split-Interest Agreement,which provides guidance for determining whether a split-interestagreement includes an embedded derivative
* FASB Interpretation No. 45, Guarantor's Accounting and DisclosureRequirements for Guarantees, Including Indirect Guarantees ofIndebtedness to Others, including special discussion of loanguarantees that are accounted for as contributions
* FASB Statement No. 149, Amendment to Statement 133 on DerivativeFinancial Instruments
Wiley Not-for-Profit GAAP 2004 strives to be a thorough, reliablereference that you'll use constantly. It's designed to be kept onyour desk rather than on your bookshelf.

Autoren/Hrsg.

Larkin, Richard F.

DiTommaso, Marie

Inhaltsverzeichnis

Authoritative Accounting Pronouncements.
PART 1: OVERVIEW OF NOT-FOR-PROFIT ORGANIZATIONS.
1. Overview of Not-for-Profit Organizations.
2. Cash versus Accrual Basis Accounting.
PART 2: BASIC FINANCIAL STATEMENTS.
3. Statement of Financial Position.
4. Statement of Activities.
5. Statement of Cash Flows.
6. Other Financial Statement Issues.
PART 3: SPECIFIC NOT-FOR-PROFIT ACCOUNTING TOPICS.
7. fund Accounting.
8. Net Assets.
9. Contributions, Pledges, and Noncash Contributions.
10. Investments.
11. Affiliated Organizations.
12. Split-Interest Agreements.
13. Fund-Raising and Joint Costs.
14. Functional Reporting.
15. Collections.
PART 4: OTHER ACCOUNTING-RELATED NOT-FOR-PROFIT ISSUESTOPICS.
16. Accounting for Specific Types of Not-for-Profit.
17. Importance of Budgets to a Not-for-Profit.
18. Principal Federal and State Tax Reporting and RegulatoryRequirements.
PART 5: GENERAL ACCOUNTING TOPICS APPLIED TO NOT-FOR-PROFITORGANIZATIONS.
19. Current Assets and Current Liabilities.
20. Inventory.
21. Long-Lived Assets, Depreciation, and Impairment.
22. Intangible Assets.
23. Contingencies.
24. Business Combinations.
25. Accounting for Pensions and Postretirement Benefits.
26. Long-Term Liabilities.
27. Accounting Changes.
28. Accounting for Lease.
29. Financial Instruments.
30. Capitalization of Interest Costs.
Appendix. Disclosure Checklist.
Index.

Über Autor(innen)

Richard F. Larkin is technical director of not-for-profitaccounting and auditing for Long Group, Chartered, in Bethesda,Maryland.
Marie DiTommaso is a partner in her own CPA practice,DiTommaso & Ruppel, CPAs.