Wiley not-for-profit GAAP 2014 : interpretation and application of generally accepted accounting principles for not-for-profit organizations / / Richard F. Larkin, Marie DiTommaso

• Autore: Larkin Richard F.
• Pubblicazione: Hoboken, New Jersey : , : John Wiley & Sons, , 2014; ©2014
• Edizione: 11th ed.
• Descrizione fisica: 1 online resource (601 p.)
• Disciplina: 657.98021873
• Soggetto topico: Accounting - Standards - United States; Nonprofit organizations - United States - Accounting
• Persona (resp. second.): DiTommasoMarie
• Note generali: Includes index.
• Nota di contenuto: 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 ; 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 ; 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; 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 ; 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 ; 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 ; Monthly and Quarterly Budgets
• 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
• Titolo autorizzato: Wiley not-for-profit GAAP 2014
• ISBN: 1-118-88927-4; 1-118-88933-9
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910830715303321
• Lo trovi qui: Univ. Federico II