Larkin / DiTommaso Wiley Not-for-Profit GAAP 2012

Interpretation and Application of Generally Accepted Accounting Principles
9. Auflage 2012
ISBN: 978-1-118-22135-8
Verlag: John Wiley & Sons
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 550 Seiten, E-Book

The most practical, authoritative guide to not-for-profitGAAP
Wiley Not-for-Profit GAAP 2012 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 GAAP2012 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 disclosure checklist that helps financial statement preparersand attestors ensure that all disclosures required by GAAP havebeen considered
* Flowcharts, diagrams, and charts, wherever possible, to helpfacilitate the user's understanding of the material presented
Destined to become the reference you keep at your side, WileyNot-for-Profit GAAP 2012 strives to be a thorough, reliablereference that nonprofit accounting professionals will useconstantly.

Autoren/Hrsg.

Larkin, Richard F.

DiTommaso, Marie

Inhaltsverzeichnis

Preface vii
About the Authors ix
Not-for-Profit Accounting Literature xi
Part 1 Overview of Not-for-Profit Organizations
Chapter 1 Overview of Not-for-Profit Organizations 3
Chapter 2 Cash versus Accrual Basis Accounting 9
Part 2 Basic Financial Statements
Chapter 3 Statement of Financial Position 21
Chapter 4 Statement of Activities 27
Chapter 5 Statement of Cash Flows 37
Chapter 6 Other Financial Statement Issues 51
Part 3 Specific Not-for-Profit Accounting Topics
Chapter 7 Fund Accounting 73
Chapter 8 Net Assets 85
Chapter 9 Contributions, Pledges, and Noncash Contributions93
Appendix A Checklist 120
Appendix B Checklist 122
Appendix C Checklist 124
Appendix D Checklist 126
Appendix E Checklist 128
Appendix F Checklist 131
Appendix G Checklist 135
Chapter 10 Investments 137
Chapter 11 Affiliated Organizations 159
Appendix A Checklist 180
Chapter 12 Split-Interest Agreements 183
Chapter 13 Fund-Raising and Joint Costs 195
Appendix A Checklist 207
Chapter 14 Functional Reporting 209
Chapter 15 Collections 215
Part 4 Other Accounting-Related Not-for-Profit Topics
Chapter 16 Accounting for Specific Types of Not-for-Profits221
Associations and Professional Societies 222
Churches 224
Clubs 225
Libraries 227
Museums 227
Performing Arts Organizations 228
Private Foundations 230
Religious Organizations other than Churches 232
Research and Scientific Organizations 233
Private Elementary and Secondary Schools 234
Public Broadcasting Systems 235
Chapter 17 Importance of Budgets to a Not-for-Profit 237
Chapter 18 Principal Federal and State Tax Reporting andRegulatory Requirements 257
Part 5 General Accounting Topics Applied to Not-for-ProfitOrganizations
Chapter 19 Current Assets and Current Liabilities 315
Chapter 20 Inventory 323
Chapter 21 Long-Lived Assets, Depreciation, and Impairment333
Chapter 22 Intangible Assets 347
Chapter 23 Contingencies 355
Chapter 24 Mergers and Acquisitions 369
Chapter 25 Accounting for Pensions and Postretirement Benefits387
Chapter 26 Long-Term Liabilities 427
Chapter 27 Accounting Changes 445
Chapter 28 Accounting for Leases 453
Chapter 29 Financial Instruments 489
Chapter 30 Capitalization of Interest Costs 503
Appendix: Disclosure Checklist 509
Index 539

Über Autor(innen)

Richard F. Larkin, CPA (Bethesda, MD) is technical directorof not-for-profit accounting and auditing for Long Group,Chartered, in Bethesda, Maryland. He is a certified publicaccountant with over 35 years of experience serving not-for-profitorganizations. He teaches, speaks, and writes extensively onnot-for-profit industry matters.
Marie DiTommaso, CPA, (Woodcliff Lake, NJ) is a partnerin her own CPA practice, DiTommaso & Ruppel, CPAs. She has over20 years of experience in accounting and financial reporting inboth the not-for-profit and commercial accounting environments.