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[null,"1.","Record Nr.",null,"UNINA9910830715303321"]
[null,null,"Autore",null,"Larkin Richard F."]
[null,null,"Titolo",null,"Wiley not-for-profit GAAP 2014 : interpretation and application of generally accepted accounting principles for not-for-profit organizations / / Richard F. Larkin, Marie DiTommaso"]
[null,null,"Pubbl/distr/stampa",null,"Hoboken, New Jersey : , : John Wiley & Sons, , 2014"]
[{"$nulls":4},"©2014"]
[null,null,"ISBN",null,"1-118-88927-4"]
[{"$nulls":4},"1-118-88933-9"]
[null,null,"Edizione",null,"[11th ed.]"]
[null,null,"Descrizione fisica",null,"1 online resource (601 p.)"]
[null,null,"Disciplina",null,"657.98021873"]
[null,null,"Soggetti",null,"Accounting - Standards - United States"]
[{"$nulls":4},"Nonprofit organizations - United States - Accounting"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Includes index."]
[null,null,"Nota di contenuto",null,"Cover; Title Page; Copyright; Contents; Part 1 Overview of Not-for-Profit Organizations; Chapter 1  Overview of Not-for-Profit Organizations; Perspective and Issues; Chapter 2  Cash versus Accrual Basis Accounting; Perspective and Issues; Concepts, Rules, and Examples; Legal Requirements; Conclusion; Part 2 Basic Financial Statements; Chapter 3  Statement of Financial Position; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements; Chapter 4  Statement of Activities; Perspective and Issues; Concepts, Rules, and Examples; Financial Statement Presentation"]
[{"$nulls":4},"Disclosure 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"]
[{"$nulls":4},"Concepts, Rules, and ExamplesConclusion; Chapter 8  Net Assets; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements; Chapter 9  Contributions, Pledges, and Noncash Contributions; Perspective and Issues; Concepts, Rules, and Examples; "]
[{"$nulls":4},"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"]
[{"$nulls":4},"Perspective and IssuesConcepts, Rules, and Examples; Reporting of Related Entities; Concepts, Rules, and Examples; Appendix A Checklist; Chapter 12  Split-Interest Agreements; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements; Chapter 13  Fundraising and Joint Costs; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements; Appendix A Checklist; Chapter 14  Functional Reporting; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements; Chapter 15  Collections; Perspective and Issues; Concepts, Rules, and Examples"]
[{"$nulls":4},"Disclosure 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"]
[{"$nulls":4},"Monthly and Quarterly Budgets"]
[null,null,null,"Sommario/riassunto","The 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"]