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E-raamat: Wiley Not-for-Profit GAAP 2019: Interpretation and Application of Generally Accepted Accounting Principles

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  • Ilmumisaeg: 04-Sep-2019
  • Kirjastus: John Wiley & Sons Inc
  • Keel: eng
  • ISBN-13: 9781119511625
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  • Formaat: EPUB+DRM
  • Ilmumisaeg: 04-Sep-2019
  • Kirjastus: John Wiley & Sons Inc
  • Keel: eng
  • ISBN-13: 9781119511625
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The essential not-for-profit GAAP reference, updated with the latest standards



Wiley Not-for-Profit GAAP 2019 is the essential accounting resource for not-for-profit organizations, providing quick access to the most up-to-date standards and practical tools for implementation. Designed help you find the answers you need quickly and easily, this guide features helpful visual aids alongside detailed explanations tailored to the not-for-profit sector. Authoritative discussion covers Financial Accounting Standards Board (FASB) Accounting Standards Codification, which includes the standards originally issued in the Statements, Interpretations and Technical Bulletins; Accounting Principles Board Opinions, Accounting Research Bulletins, AICPA Statements of Position and FASB Emerging Issues Task Force statements relevant to the not-for-profit organization.



The unique characteristics of the not-for-profit organization demand adherence to specific GAAP; auditors and preparers must understand these standards, stay up-to-date as they continue to evolve and know how to apply them in the course of real-world financial statement preparation. This book provides the guidance you need in a user-friendly format.









Get up to date on the latest changes to GAAP affecting not-for-profit organizations

Reference authoritative standards for measurement, presentation and disclosure

Consult flowcharts, diagrams and charts to find answers at a glance

Double-check disclosures against a checklist of GAAP requirements





Accounting standards are constantly changing, and the special requirements targeting not-for-profits add an additional challenge to full compliance. Instead of wading through dozens of volumes of official pronouncements to locate relevant information, consult an all-in-one resource targeted specifically to not-for-profit GAAP one that is updated annually to bring you the most current information available. Wiley Not-for-Profit GAAP 2019 provides clear answers and practical guidance to help you streamline GAAP implementation and ensure compliance.



 
Preface vii
About the Authors ix
Not-for-Profit Accounting Literature xi
Part 1 Overview of Not-for-Profit Organizations
1(20)
Chapter 1 Overview of Not-for-Profit Organizations
3(8)
Chapter 2 Cash versus Accrual-Basis Accounting
11(10)
Part 2 Basic Financial Statements
21(56)
Chapter 3 Statement of Financial Position
23(10)
Chapter 4 Statement of Activities
33(10)
Chapter 5 Statement of Cash Flows
43(16)
Chapter 6 Other Financial Statement Issues
59(18)
Part 3 Specific Not-for-Profit Accounting Topics
77(148)
Chapter 7 Fund Accounting
79(12)
Chapter 8 Net Assets
91(10)
Chapter 9 Contributions, Pledges, Noncash Contributions, and Exchange Transactions
101(48)
Chapter 10 Investments
149(20)
Chapter 11 Affiliated Organizations
169(22)
Chapter 12 Split-Interest Agreements
191(10)
Chapter 13 Fundraising and Joint Costs
201(14)
Chapter 14 Functional Reporting
215(6)
Chapter 15 Collections
221(4)
Part 4 Other Accounting-Related Not-for-Profit Topics
225(96)
Chapter 16 Accounting for Specific Types of Not-for-Profits
227(14)
Chapter 17 Importance of Budgets to a Not-for-Profit
241(18)
Chapter 18 Principal Federal and State Tax Reporting and Regulatory Requirements
259(62)
Part 5 General Accounting Topics Applied to Not-for-Profit Organizations
321(188)
Chapter 19 Current Assets and Current Liabilities
323(8)
Chapter 20 Inventory
331(8)
Chapter 21 Long-Lived Assets, Depreciation, and Impairment
339(12)
Chapter 22 Intangible Assets
351(8)
Chapter 23 Contingencies
359(16)
Chapter 24 Mergers and Acquisitions
375(16)
Chapter 25 Accounting for Pensions and Postretirement Benefits
391(38)
Chapter 26 Long-Term Liabilities
429(18)
Chapter 27 Accounting Changes
447(6)
Chapter 28 Accounting for Leases
453(38)
Chapter 29 Financial Instruments
491(12)
Chapter 30 Capitalization of Interest Costs
503(6)
Appendix: Disclosure Checklist 509(30)
Index 539
Richard F. Larkin, CPA (Bethesda, MD) is technical director of not-for-profit accounting and auditing for Long Group, Chartered, in Bethesda, Maryland. He is a certified public accountant with over 35 years of experience serving not-for-profit organizations. He teaches, speaks, and writes extensively on not-for-profit industry matters.