TY  - BOOK
AU  - Larkin,Richard F.
AU  - DiTommaso,Marie
AU  - Ruppel,Warren
TI  - Wiley not-for-profit GAAP 2015: interpretation and application of Generally Accepted Accounting Principles 
SN  - 9781118945209
AV  - HF5686.N56 L37 2015e
U1  - 657.98021873 23
PY  - 2015///
CY  - Chichester, West Sussex, United Kingdom
PB  - John Wiley & Sons Ltd
KW  - Accounting
KW  - Standards
KW  - United States
KW  - Nonprofit organizations
KW  - BUSINESS & ECONOMICS
KW  - Financial
KW  - bisacsh
KW  - fast
KW  - Electronic books
N1  - Includes index; 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
N2  - "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 public practice and industry, this guide covers all relevant FASB and AICPA guidelines, to provide a complete reference tool for auditors who need a comprehensive understanding of GAAP for not-for-profit organizations. ."--Provided by publisher
UR  - http://dx.doi.org/10.1002/9781118945209
ER  -