01120nam0-2200337---450-99000857436040332120071031103955.03-7190-1884-9000857436FED01000857436(Aleph)000857436FED0100085743620071031d2000----km-y0itay50------bafreCHy---n---001yy<<Le >>transfert fiduciaire: donner pour reprendremancipio dare ut remancipeturanalyse historique et comparatiste de la fiducie-gestionJean-Philippe DunandBâleGeneveHelbing & Lichtenhahn2000XIX, 573 p.23 cmCollection genevoiseBibliogr.: p. 527-566Tesi sostenuta presso la Facolta di Diritto dell'Università di Ginevra346.49405919itaDunand,Jean-Philippe317159ITUNINARICAUNIMARCBK990008574360403321X B 245921NAP02NAP02Transfert fiduciaire: donner pour reprendre711136UNINA05514nam 2200685 450 991013230930332120230912132003.01-118-94521-21-118-94520-41-118-94522-0(CKB)3710000000324506(EBL)1895784(OCoLC)899157133(SSID)ssj0001441610(PQKBManifestationID)11934841(PQKBTitleCode)TC0001441610(PQKBWorkID)11412362(PQKB)11692042(Au-PeEL)EBL1895784(CaPaEBR)ebr11005746(CaONFJC)MIL687892(CaSebORM)9781118945247(MiAaPQ)EBC1895784(MiAaPQ)EBC4040087(EXLCZ)99371000000032450620150202d2015 uy| 0engur|n|---|||||txtccrWiley not-for-profit GAAP 2015 interpretation and application of generally accepted accounting principles /Richard F. Larkin, Marie DiTommaso1st editionChichester, West Sussex :Wiley,2015.1 online resource (603 p.)Wiley Regulatory ReportingIncludes index.1-118-94524-7 Cover; Title Page; Copyright; Contents; 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 IssuesConcepts, 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; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements; Subsequent Events; Public Entities; Part 3 Specific Not-for-Profit Accounting TopicsChapter 7 Fund AccountingPerspective and Issues; Concepts, Rules, and Examples; Conclusion; Chapter 8 Net Assets; Perspective and Issues; Concepts, Rules, and Examples; Disclosure 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 ExamplesDisclosure RequirementsChapter 11 Affiliated Organizations; Perspective 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 RequirementsChapter 15 CollectionsPerspective and Issues; Concepts, 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-ProfitPerspective and IssuesDetailed, practical coverage of GAAP, tailored to not-for-profitorganizations Wiley Not-for-Profit GAAP 2015 is a thorough examinationof the authoritative standards for measurement, presentation, anddisclosure as applied to not-for-profit organizations. Clear andconcise, this user-friendly guide explains the fundamentals of GAAPin an easily-accessible format that includes flowcharts anddiagrams to help facilitate the reader's understanding of thematerial presented, including a financial statement disclosurechecklist to confirm GAAP adherence. Designed specifically foraccountants in public praWiley Regulatory ReportingNonprofit organizationsUnited StatesAccountingAccountingStandardsUnited StatesNonprofit organizationsAccounting.AccountingStandards657.98021873Larkin Richard F.862665DiTommaso MarieMiAaPQMiAaPQMiAaPQBOOK9910132309303321Wiley not-for-profit GAAP 20151925653UNINA