Not-for-profit GAAP 2014 : interpretation and application of Generally Accepted Accounting Principles for not-for-profit organizations /

• Κύριοι συγγραφείς: Larkin, Richard F. (Συγγραφέας), DiTommaso, Marie (Συγγραφέας)
• Μορφή: Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Hoboken, New Jersey : Wiley, [2014]
• Θέματα: Nonprofit organizations > United States > Accounting.; Accounting > Standards > United States.; Accounting > Standards.; Nonprofit organizations > Accounting.; United States.; Electronic books.

Πίνακας περιεχομένων:

• Overview of Not-for-Profit Organizations. Overview of Not-for-Profit Organizations
• Cash versus Accrual Basis Accounting
• Basic Financial Statements. Statement of Financial Position
• Statement of Activities
• Statement of Cash Flows
• Other Financial Statement Issues
• Specific Not-for-Profit Accounting Topics. Fund Accounting
• Net Assets
• Contributions, Pledges, and Noncash Contributions
• Investments
• Affiliated Organizations
• Split-Interest Agreements
• Fundraising and Joint Costs
• Functional Reporting
• Collections
• Other Accounting-Related Not-for-Profit Topics. Accounting for Specific Types of Not-for-Profits
• Importance of Budgets to a Not-for-Profit
• Principal Federal and State Tax Reporting and Regulatory Requirements
• General Accounting Topics Applied to Not-for-Profit Organizations. Current Assets and Current Liabilities
• Inventory
• Long-Lived Assets, Depreciation, and Impairment
• Intangible Assets
• Contingencies
• Mergers and Acquisitions
• Accounting for Pensions and Postretirement Benefits
• Long-Term Liabilities
• Accounting Changes
• Accounting for Leases
• Financial Instruments
• Capitalization of Interest Costs
• Appendix: Disclosure Checklist.