Not-for-profit GAAP 2016 : interpretation and application of Generally Accepted Accounting Principles for not-for-profit organizations / / Richard F. Larkin, Marie DiTommaso

• Autore: Larkin Richard F.
• Pubblicazione: Chichester, England : , : Wiley, , 2016; ©2016
• Descrizione fisica: 1 online resource (723 p.)
• Disciplina: 657.021873
• Soggetto topico: Nonprofit organizations - United States - Accounting; Accounting - Standards - United States
• Persona (resp. second.): DiTommasoMarie
• Note generali: Includes index.
• Nota di contenuto: Become 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 ; 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; 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, 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 ; Chapter 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 ; Perspective 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 ; Functions of the Budget
• Titolo autorizzato: Not-for-profit GAAP 2016
• ISBN: 1-119-10755-5; 1-119-10754-7
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910830909103321
• Lo trovi qui: Univ. Federico II
• Serie: Wiley Regulatory Reporting