LEADER 05514nam 2200685 450 001 9910819310203321 005 20230912132003.0 010 $a1-118-94521-2 010 $a1-118-94520-4 010 $a1-118-94522-0 035 $a(CKB)3710000000324506 035 $a(EBL)1895784 035 $a(OCoLC)899157133 035 $a(SSID)ssj0001441610 035 $a(PQKBManifestationID)11934841 035 $a(PQKBTitleCode)TC0001441610 035 $a(PQKBWorkID)11412362 035 $a(PQKB)11692042 035 $a(Au-PeEL)EBL1895784 035 $a(CaPaEBR)ebr11005746 035 $a(CaONFJC)MIL687892 035 $a(CaSebORM)9781118945247 035 $a(MiAaPQ)EBC1895784 035 $a(MiAaPQ)EBC4040087 035 $a(EXLCZ)993710000000324506 100 $a20150202d2015 uy| 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aWiley not-for-profit GAAP 2015 $einterpretation and application of generally accepted accounting principles /$fRichard F. Larkin, Marie DiTommaso 205 $a1st edition 210 1$aChichester, West Sussex :$cWiley,$d2015. 215 $a1 online resource (603 p.) 225 1 $aWiley Regulatory Reporting 300 $aIncludes index. 311 $a1-118-94524-7 327 $aCover; 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 Issues 327 $aConcepts, 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 Topics 327 $aChapter 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 Examples 327 $aDisclosure 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 Requirements 327 $aChapter 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-Profit 327 $aPerspective and Issues 330 $aDetailed, practical coverage of GAAP, tailored to not-for-profitorganizations Wiley Not-for-Profit GAAP 2015 is a thorough examinationof the authoritative standards for measurement, presentation, anddisclosure as applied to not-for-profit organizations. Clear andconcise, this user-friendly guide explains the fundamentals of GAAPin an easily-accessible format that includes flowcharts anddiagrams to help facilitate the reader's understanding of thematerial presented, including a financial statement disclosurechecklist to confirm GAAP adherence. Designed specifically foraccountants in public pra 410 0$aWiley Regulatory Reporting 606 $aNonprofit organizations$zUnited States$xAccounting 606 $aAccounting$xStandards$zUnited States 615 0$aNonprofit organizations$xAccounting. 615 0$aAccounting$xStandards 676 $a657.98021873 700 $aLarkin$b Richard F.$0862665 702 $aDiTommaso$b Marie 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910819310203321 996 $aWiley not-for-profit GAAP 2015$94083654 997 $aUNINA