05280nam 2200613 450 991083071530332120170816162035.01-118-88927-41-118-88933-9(CKB)2670000000530958(EBL)1643667(SSID)ssj0001213384(PQKBManifestationID)11676829(PQKBTitleCode)TC0001213384(PQKBWorkID)11253819(PQKB)10908381(OCoLC)878139149(MiAaPQ)EBC1643667(CaSebORM)9781118734308(EXLCZ)99267000000053095820140318h20142014 uy 0engur|n|---|||||txtccrWiley not-for-profit GAAP 2014 interpretation and application of generally accepted accounting principles for not-for-profit organizations /Richard F. Larkin, Marie DiTommaso11th ed.Hoboken, New Jersey :John Wiley & Sons,2014.©20141 online resource (601 p.)Includes index.1-118-73430-0 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 PresentationDisclosure 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 IssuesConcepts, 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 OrganizationsPerspective 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 ExamplesDisclosure 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 PreparationMonthly and Quarterly BudgetsThe 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 applyAccountingStandardsUnited StatesNonprofit organizationsUnited StatesAccountingAccountingStandardsNonprofit organizationsAccounting.657.98021873Larkin Richard F.862665DiTommaso MarieMiAaPQMiAaPQMiAaPQBOOK9910830715303321Wiley not-for-profit GAAP 20143932702UNINA