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" Wiley not-for-profit GAAP 2015 : "
Richard F. Larkin, Marie DiTommaso.
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BL
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| Record Number
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662407
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dltt
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| Main Entry
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Larkin, Richard F.
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| Title & Author
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Wiley not-for-profit GAAP 2015 : : interpretation and application of generally accepted accounting principles for not-for-profit organizations /\ Richard F. Larkin, Marie DiTommaso.
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1 online resource (603 pages)
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| ISBN
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9781118945209
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: 1118945204
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9781118945223
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1118945220
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| Notes
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Includes index
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| Contents
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Frontmatter -- 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
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| Abstract
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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 pu
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| Subject
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Accounting-- Standards-- United States.
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Nonprofit organizations-- United States-- Accounting.
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Accounting-- Standards-- United States.
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Accounting.
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Nonprofit organizations-- United States-- Accounting.
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| Dewey Classification
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657.98021873
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| LC Classification
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HF5686.N56
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DiTommaso, Marie.
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Ruppel, Warren.
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Ohio Library and Information Network.
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