عنوان

Wiley not-for-profit GAAP 2015 :

(Number (ISBN

1118945204

(Number (ISBN

9781118945209

Erroneous ISBN

1118945220

Erroneous ISBN

9781118945223

Number

dltt

Title Proper

Wiley not-for-profit GAAP 2015 :

General Material Designation

[Book]

Other Title Information

interpretation and application of generally accepted accounting principles for not-for-profit organizations /

First Statement of Responsibility

Richard F. Larkin, Marie DiTommaso.

Specific Material Designation and Extent of Item

1 online resource (603 pages)

Text of Note

Includes index

Text of Note

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

0

Text of Note

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

Title

Wiley Not-for-Profit GAAP 2015 : Interpretation and Application of Generally Accepted Accounting Principles.

International Standard Book Number

9781118945247

Accounting-- Standards-- United States.

Nonprofit organizations-- United States-- Accounting.

Accounting-- Standards-- United States.

Accounting.

Nonprofit organizations-- United States-- Accounting.

BUS-- 001010

Number

Edition

Class number

Larkin, Richard F.

DiTommaso, Marie.

Ruppel, Warren.

Ohio Library and Information Network.

Date of Transaction

20150519233439.0

Cataloguing Rules (Descriptive Conventions))

rda

Electronic name

[Book]

Y