LEADER 04549nam 2200553 450 001 9910830909103321 005 20230808192700.0 010 $a1-119-10755-5 010 $a1-119-10754-7 035 $a(CKB)3710000000648971 035 $a(EBL)4509804 035 $a(OCoLC)950463681 035 $a(MiAaPQ)EBC4509804 035 $a(EXLCZ)993710000000648971 100 $a20160606h20162016 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 10$aNot-for-profit GAAP 2016 $einterpretation and application of Generally Accepted Accounting Principles for not-for-profit organizations /$fRichard F. Larkin, Marie DiTommaso 210 1$aChichester, England :$cWiley,$d2016. 210 4$dİ2016 215 $a1 online resource (723 p.) 225 1 $aWiley Regulatory Reporting 300 $aIncludes index. 311 $a1-119-27183-5 311 $a1-119-10753-9 327 $aBecome 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 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; 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, 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 327 $aChapter 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 327 $aPerspective 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 327 $aFunctions of the Budget 410 0$aWiley Regulatory Reporting 606 $aNonprofit organizations$zUnited States$xAccounting 606 $aAccounting$xStandards$zUnited States 615 0$aNonprofit organizations$xAccounting. 615 0$aAccounting$xStandards 676 $a657.021873 700 $aLarkin$b Richard F.$0862665 702 $aDiTommaso$b Marie 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910830909103321 996 $aNot-for-profit GAAP 2016$94052537 997 $aUNINA