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[null,"1.","Record Nr.",null,"UNINA9910819310203321"]
[null,null,"Autore",null,"Larkin Richard F."]
[null,null,"Titolo",null,"Wiley not-for-profit GAAP 2015 : interpretation and application of generally accepted accounting principles / / Richard F. Larkin, Marie DiTommaso"]
[null,null,"Pubbl/distr/stampa",null,"Chichester, West Sussex : , : Wiley, , 2015"]
[null,null,"ISBN",null,"1-118-94521-2"]
[{"$nulls":4},"1-118-94520-4"]
[{"$nulls":4},"1-118-94522-0"]
[null,null,"Edizione",null,"[1st edition]"]
[null,null,"Descrizione fisica",null,"1 online resource (603 p.)"]
[null,null,"Collana",null,"Wiley Regulatory Reporting"]
[null,null,"Disciplina",null,"657.98021873"]
[null,null,"Soggetti",null,"Nonprofit organizations - United States - Accounting"]
[{"$nulls":4},"Accounting - Standards - United States"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Includes index."]
[null,null,"Nota di contenuto",null,"Cover; Title Page; Copyright; Contents; Preface; About the Authors; Not-for-Profit Accounting Literature; Part 1 Overview of Not-for-Profit Organizations; Chapter 1 Overview of Not-for-Profit Organizations; Perspective and Issues; Chapter 2 Cash versus Accrual Basis Accounting; Perspective and Issues; Concepts, Rules, and Examples; Legal Requirements; Conclusion; Part 2 Basic Financial Statements; Chapter 3 Statement of Financial Position; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements; Chapter 4 Statement of Activities; Perspective and Issues"]
[{"$nulls":4},"Concepts, 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"]
[{"$nulls":4},"Chapter 7 Fund AccountingPerspective and Issues; Concepts, Rules, and Examples; Conclusion; Chapter 8 Net Assets; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements; Chapter 9 Contributions, Pledges, Noncash Contributions, and "]
[{"$nulls":4},"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"]
[{"$nulls":4},"Disclosure RequirementsChapter 11 Affiliated Organizations; Perspective and Issues; Concepts, Rules, and Examples; Reporting of Related Entities; Concepts, Rules, and Examples; Pass-Through Gifts; Appendix A Checklist; Chapter 12 Split-Interest Agreements; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements; Chapter 13 Fundraising and Joint Costs; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements; Appendix A Checklist; Chapter 14 Functional Reporting; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements"]
[{"$nulls":4},"Chapter 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"]
[{"$nulls":4},"Perspective and Issues"]
[null,null,null,"Sommario/riassunto","Detailed, 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"]