TY  - BOOK
AU  - Larkin,Richard F.
AU  - DiTommaso,Marie
TI  - Not-for-profit GAAP 2014: interpretation and application of Generally Accepted Accounting Principles for not-for-profit organizations 
SN  - 9781118889275
AV  - HF5686.N56 
U1  - 657.98/0973 22
PY  - 2014///]
CY  - Hoboken, New Jersey
PB  - Wiley
KW  - Nonprofit organizations
KW  - United States
KW  - Accounting
KW  - Standards
KW  - fast
KW  - Electronic books
N1  - 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
UR  - http://dx.doi.org/10.1002/9781118889275
ER  -