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Larkin, Richard F.,

Not-for-profit GAAP 2014 : interpretation and application of Generally Accepted Accounting Principles for not-for-profit organizations / Richard F. Larkin, Marine DiTommaso. - 1 online resource (xiv, 584 pages)

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, and Noncash Contributions -- 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.

ISBN: 9781118889275 1118889274

Standard No.: 10.1002/9781118889275 doi

Subjects--Topical Terms:
Nonprofit organizations--Accounting.--United States
Accounting--Standards--United States.
Accounting--Standards.
Nonprofit organizations--Accounting.

Subjects--Geographic Terms:
United States.

Index Terms--Genre/Form:
Electronic books.

LC Class. No.: HF5686.N56

Dewey Class. No.: 657.98/0973