Wiley not-for-profit GAAP 2015 : interpretation and application of Generally Accepted Accounting Principles /

• Κύριοι συγγραφείς: Larkin, Richard F. (Συγγραφέας), DiTommaso, Marie (Συγγραφέας), Ruppel, Warren (Συγγραφέας)
• Μορφή: Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Chichester, West Sussex, United Kingdom : John Wiley & Sons Ltd, 2015.
• Σειρά: Wiley Regulatory Reporting.
• Θέματα: Accounting > Standards > United States.; Nonprofit organizations > United States > Accounting.; Accounting.; BUSINESS & ECONOMICS > Accounting > Financial.; Accounting > Standards.; Nonprofit organizations > Accounting.; United States.; Electronic books.

"Detailed, practical coverage of GAAP, tailored to not-for-profit organizations. Wiley Not-for-Profit GAAP 2015 is a thorough examination of the authoritative standards for measurement, presentation, and disclosure as applied to not-for-profit organizations. Clear and concise, this user-friendl...

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, Noncash Contributions, and Exchange Transactions ; 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.