Larkin / DiTommaso Wiley Not-for-Profit GAAP 2011

Interpretation and Application of Generally Accepted Accounting Principles
8. Auflage 2011
ISBN: 978-1-118-06007-0
Verlag: John Wiley & Sons
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 552 Seiten, E-Book

The most practical, authoritative guide to not-for-profitGAAP
Wiley Not-for-Profit GAAP 2011 is a comprehensive,easy-to-use guide to the accounting and financial reportingprinciples used by not-for-profit organizations. Written with theneeds of the financial statement preparer, user, and attestor inmind, this guide provides a complete review of the authoritativeaccounting literature that impacts all types of not-for-profitorganizations. At the same time, Wiley Not-for-Profit GAAP2011 features many examples and illustrations that will assistprofessionals in applying authoritative literature to real-lifesituations.
* Easy-to-use information that enables users 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
Destined to become the reference you keep at your side, WileyNot-for-Profit GAAP 2011 strives to be a thorough, reliablereference that nonprofit accounting professionals will useconstantly.

Autoren/Hrsg.

Larkin, Richard F.

DiTommaso, Marie

Inhaltsverzeichnis

Preface.
About the Authors.
Not-for-Profit Accounting Literature.
Part 1 Overview of Not-for-Profit Organizations.
Chapter 1 Overview of Not-for-Profit Organizations.
Chapter 2 Cash versus Accrual Basis Accounting.
Part 2 Basic Financial Statements.
Chapter 3 Statement of Financial Position.
Chapter 4 Statement of Activities.
Chapter 5 Statement of Cash Flows.
Chapter 6 Other Financial Statement Issues.
Part 3 Specific Not-for-Profit Accounting Topics.
Chapter 7 Fund Accounting.
Chapter 8 Net Assets.
Chapter 9 Contributions, Pledges, and Noncash Contributions.
Appendix A Checklist.
Appendix B Checklist.
Appendix C Checklist.
Appendix D Checklist.
Appendix E Checklist.
Appendix F Checklist.
Chapter 10 Investments.
Chapter 11 Affiliated Organizations.
Appendix A Checklist.
Chapter 12 Split-Interest Agreements.
Chapter 13 Fund-Raising and Joint Costs.
Appendix A Checklist.
Chapter 14 Functional Reporting.
Chapter 15 Collections.
Part 4 Other Accounting-Related Not-for-ProfitTopics.
Chapter 16 Accounting for Specific Types of Not-for-Profits.
Associations and Professional Societies.
Churches.
Clubs.
Libraries.
Museums.
Performing Arts Organizations.
Private Foundations.
Religious Organizations other than Churches.
Research and Scientific Organizations.
Private Elementary and Secondary Schools.
Public Broadcasting Systems.
Chapter 17 Importance of Budgets to a Not-for-Profit.
Chapter 18 Principal Federal and State Tax Reporting andRegulatory Requirements.
Part 5 General Accounting Topics Applied to Not-for-ProfitOrganizations.
Chapter 19 Current Assets and Current Liabilities.
Chapter 20 Inventory.
Chapter 21 Long-Lived Assets, Depreciation, and Impairment.
Chapter 22 Intangible Assets.
Chapter 23 Contingencies.
Chapter 24 Mergers and Acquisitions.
Chapter 25 Accounting for Pensions and PostretirementBenefits.
Chapter 26 Long-Term Liabilities.
Chapter 27 Accounting Changes.
Chapter 28 Accounting for Leases.
Chapter 29 Financial Instruments.
Chapter 30 Capitalization of Interest Costs.
Appendix: Disclosure Checklist.
Index.