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Record Nr. |
UNINA9910140283403321 |
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Autore |
Larkin Richard F. |
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Titolo |
Wiley not-for-profit GAAP 2014 : interpretation and application of generally accepted accounting principles for not-for-profit organizations / / Richard F. Larkin, Marie DiTommaso |
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Pubbl/distr/stampa |
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Hoboken, New Jersey : , : John Wiley & Sons, , 2014 |
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©2014 |
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ISBN |
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1-118-88927-4 |
1-118-88933-9 |
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Edizione |
[11th ed.] |
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Descrizione fisica |
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1 online resource (601 p.) |
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Disciplina |
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Soggetti |
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Accounting - Standards - United States |
Nonprofit organizations - United States - Accounting |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Nota di contenuto |
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Cover; Title Page; Copyright; Contents; Part 1 Overview of Not-for-Profit Organizations; Chapter 1 Overview of Not-for-Profit Organizations; Perspective and Issues; Chapter 2 Cash versus Accrual Basis Accounting; Perspective and Issues; Concepts, Rules, and Examples; Legal Requirements; Conclusion; Part 2 Basic Financial Statements; Chapter 3 Statement of Financial Position; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements; Chapter 4 Statement of Activities; Perspective and Issues; Concepts, Rules, and Examples; Financial Statement Presentation |
Disclosure RequirementsChapter 5 Statement of Cash Flows; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements; Chapter 6 Other Financial Statement Issues; Comparative Financial Information; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements; Presenting Fund and net Asset Information; Interim Reporting; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements; Subsequent Events; Public Entities; Part 3 Specific Not-for-Profit Accounting Topics; Chapter 7 Fund Accounting; Perspective and Issues |
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Concepts, Rules, and ExamplesConclusion; Chapter 8 Net Assets; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements; Chapter 9 Contributions, Pledges, and Noncash Contributions; Perspective and Issues; Concepts, Rules, and Examples; Appendix A Checklist; Appendix B Checklist; Appendix C Checklist; Appendix D Checklist; Appendix E Checklist; Appendix F Checklist; Appendix G Checklist; Disclosure Requirements; Chapter 10 Investments; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements; Chapter 11 Affiliated Organizations |
Perspective and IssuesConcepts, Rules, and Examples; Reporting of Related Entities; Concepts, Rules, and Examples; Appendix A Checklist; Chapter 12 Split-Interest Agreements; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements; Chapter 13 Fundraising and Joint Costs; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements; Appendix A Checklist; Chapter 14 Functional Reporting; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements; Chapter 15 Collections; Perspective and Issues; Concepts, Rules, and Examples |
Disclosure RequirementsPart 4 Other Accounting-Related Not-for-Profit Topics; Chapter 16 Accounting for Specific Types of Not-for-Profits; Perspective and Issues; Associations and Professional Societies; Churches; Clubs; Libraries; Museums; Performing Arts Organizations; Private Foundations; Religious Organizations Other than Churches; Research and Scientific Organizations; Private Elementary and Secondary Schools; Public Broadcasting Stations; Chapter 17 Importance of Budgets to a Not-for-Profit; Perspective and Issues; Functions of the Budget; Steps for Preparation |
Monthly and Quarterly Budgets |
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Sommario/riassunto |
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The most practical, authoritative guide to not-for-profit GAAP Wiley Not-for-Profit GAAP 2014 is a comprehensive, easy-to-use guide to the accounting and financial reporting principles used by not-for-profit organizations. Written with the needs of the financial statement preparer, user, and attestor in mind, this guide provides a complete review of the authoritative accounting literature that impacts all types of not-for-profit organizations. At the same time, Wiley Not-for-Profit GAAP 2014 features many examples and illustrations that will assist professionals in apply |
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