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Record Nr. |
UNINA9910830909103321 |
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Autore |
Larkin Richard F. |
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Titolo |
Not-for-profit GAAP 2016 : 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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Chichester, England : , : Wiley, , 2016 |
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©2016 |
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ISBN |
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1-119-10755-5 |
1-119-10754-7 |
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Descrizione fisica |
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1 online resource (723 p.) |
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Collana |
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Wiley Regulatory Reporting |
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Disciplina |
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Soggetti |
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Nonprofit organizations - United States - Accounting |
Accounting - Standards - United States |
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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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Become a Subscriber!; Title Page; Copyright; Preface; About The Authors; Not-for-Profit Accounting Literature; 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 ExamplesFinancial Statement Presentation; Disclosure Requirements; Chapter 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; Disclosure Requirements; Subsequent Events; Public Entities; Part 3: Specific Not-for-Profit Accounting Topics; Chapter 7: Fund Accounting; Perspective and Issues |
Concepts, Rules, and ExamplesConclusion; Chapter 8: Net Assets; Perspective and Issues; Concepts, Rules, and Examples; Disclosure |
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Requirements; Chapter 9: Contributions, Pledges, Noncash Contributions, and Exchange Transactions; 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 OrganizationsPerspective and Issues; Concepts, Rules, and Examples; Reporting of Related Entities; Concepts, Rules, and Examples; Pass-Through Gifts; 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 IssuesConcepts, Rules, and Examples; Disclosure Requirements; Part 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 |
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