LEADER 05280nam 2200613 450 001 9910830715303321 005 20170816162035.0 010 $a1-118-88927-4 010 $a1-118-88933-9 035 $a(CKB)2670000000530958 035 $a(EBL)1643667 035 $a(SSID)ssj0001213384 035 $a(PQKBManifestationID)11676829 035 $a(PQKBTitleCode)TC0001213384 035 $a(PQKBWorkID)11253819 035 $a(PQKB)10908381 035 $a(OCoLC)878139149 035 $a(MiAaPQ)EBC1643667 035 $a(CaSebORM)9781118734308 035 $a(EXLCZ)992670000000530958 100 $a20140318h20142014 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aWiley not-for-profit GAAP 2014 $einterpretation and application of generally accepted accounting principles for not-for-profit organizations /$fRichard F. Larkin, Marie DiTommaso 205 $a11th ed. 210 1$aHoboken, New Jersey :$cJohn Wiley & Sons,$d2014. 210 4$dİ2014 215 $a1 online resource (601 p.) 300 $aIncludes index. 311 $a1-118-73430-0 327 $aCover; 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 327 $aDisclosure 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 327 $aConcepts, 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 327 $aPerspective 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 327 $aDisclosure 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 327 $aMonthly and Quarterly Budgets 330 $aThe 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 606 $aAccounting$xStandards$zUnited States 606 $aNonprofit organizations$zUnited States$xAccounting 615 0$aAccounting$xStandards 615 0$aNonprofit organizations$xAccounting. 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 $a9910830715303321 996 $aWiley not-for-profit GAAP 2014$93932702 997 $aUNINA