000			03284cam a2200529Ii 4500
001			ocn875885495
003			OCoLC
005			20220701010942.0
006			m o d
007			cr cnu|||unuuu
008			140407s2014 nju o 001 0 eng d
040			_aDG1 _beng _erda _epn _cDG1 _dCUS _dOCLCO _dOCLCF _dOCLCQ _dDG1
020			_a9781118889275 _q(electronic bk.)
020			_a1118889274 _q(electronic bk.)
020			_z9781118734308 _q((pbk.)
020			_z9781118363249 _q(pbk.)
024	7		_a10.1002/9781118889275 _2doi
029	1		_aCHBIS _b010441984
029	1		_aCHVBK _b334091667
029	1		_aNZ1 _b15497437
029	1		_aNZ1 _b15906679
029	1		_aDEBBG _bBV041877828
035			_a(OCoLC)875885495
043			_an-us---
050		4	_aHF5686.N56
082	0	4	_a657.98/0973 _222
049			_aMAIN
100	1		_aLarkin, Richard F., _eauthor.
245	1	0	_aNot-for-profit GAAP 2014 : _binterpretation and application of Generally Accepted Accounting Principles for not-for-profit organizations / _cRichard F. Larkin, Marine DiTommaso.
264		1	_aHoboken, New Jersey : _bWiley, _c[2014]
300			_a1 online resource (xiv, 584 pages)
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
505	0		_aOverview 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.
588	0		_aOnline resource; title from PDF title page (Wiley, viewed April 22, 2014).
650		0	_aNonprofit organizations _zUnited States _xAccounting.
650		0	_aAccounting _xStandards _zUnited States.
650		7	_aAccounting _xStandards. _2fast _0(OCoLC)fst00795458
650		7	_aNonprofit organizations _xAccounting. _2fast _0(OCoLC)fst01038876
651		7	_aUnited States. _2fast _0(OCoLC)fst01204155
655		4	_aElectronic books.
700	1		_aDiTommaso, Marie, _eauthor.
776	0	8	_iPrint version: _aLarkin, Richard F. _tWiley not-for-profit GAAP 2013. _dHoboken, N.J. : John Wiley & Sons Inc., 2013 _z9781118363249 _w(OCoLC)802319219
856	4	0	_uhttp://dx.doi.org/10.1002/9781118889275 _zWiley Online Library
994			_a92 _bDG1
999			_c21282 _d21241