Wiley not-for-profit GAAP 2015 : interpretation and application of generally accepted accounting principles / / Richard F. Larkin, Marie DiTommaso
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| Autore: |
Larkin Richard F.
|
| Titolo: |
Wiley not-for-profit GAAP 2015 : interpretation and application of generally accepted accounting principles / / Richard F. Larkin, Marie DiTommaso
|
| Pubblicazione: | Chichester, West Sussex : , : Wiley, , 2015 |
| Edizione: | 1st edition |
| Descrizione fisica: | 1 online resource (603 p.) |
| Disciplina: | 657.98021873 |
| Soggetto topico: | Nonprofit organizations - United States - Accounting |
| Accounting - Standards - United States | |
| Persona (resp. second.): | DiTommasoMarie |
| Note generali: | Includes index. |
| Nota di contenuto: | 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 |
| 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 | |
| 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 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 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 | |
| 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 | |
| Perspective and Issues | |
| 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 |
| Titolo autorizzato: | Wiley not-for-profit GAAP 2015 |
| ISBN: | 1-118-94521-2 |
| 1-118-94520-4 | |
| 1-118-94522-0 | |
| Formato: | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione: | Inglese |
| Record Nr.: | 9910132309303321 |
| Lo trovi qui: | Univ. Federico II |
| Opac: | Controlla la disponibilità qui |
Serie:
Wiley Regulatory Reporting