Wiley Not-for-Profit GAAP 2014
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Accounting › Financial Reporting / IFRS / GAAP

Wiley Not-for-Profit GAAP 2014 Interpretation and Application of Generally Accepted Accounting Principles

Edited by Richard F. Larkin · Marie DiTommaso
John Wiley & Sons March 2014

Specifications

ISBN-13
9781118734308
Publisher
John Wiley & Sons
Publication
March 2014
Format
Paperback , 584 pages
Jurisdiction
U.S. ? Countri(es) for reference only

Details

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 applying authoritative literature to real-life situations.

  • Easy-to-use information that enables users to find needed information quickly
  • Coverage of accounting principles specifically related to not-for-profit organizations, as well as accounting principles applicable to all types of organizations
  • Specific coverage of accounting issues for different types of not-for-profit organizations
  • A disclosure checklist that helps financial statement preparers and attestors ensure that all disclosures required by GAAP have been considered
  • Flowcharts, diagrams, and charts, wherever possible, to help facilitate the user's understanding of the material presented

Destined to become the reference you keep at your side, Wiley Not-for-Profit GAAP 2014 strives to be a thorough, reliable reference that nonprofit accounting professionals will use constantly.

Table of Contents

Preface vii

About the Authors ix

Not-for-Profit Accounting Literature xi

Part 1 Overview of Not-for-Profit Organizations 1

Chapter 1 Overview of Not-for-Profit Organizations 3

Chapter 2 Cash versus Accrual Basis Accounting 11

Part 2 Basic Financial Statements 21

Chapter 3 Statement of Financial Position 23

Chapter 4 Statement of Activities 33

Chapter 5 Statement of Cash Flows 45

Chapter 6 Other Financial Statement Issues 59

Part 3 Specific Not-for-Profit Accounting Topics 79

Chapter 7 Fund Accounting 81

Chapter 8 Net Assets 95

Chapter 9 Contributions, Pledges, and Noncash Contributions 105

Chapter 10 Investments 151

Chapter 11 Affiliated Organizations 175

Chapter 12 Split-Interest Agreements 199

Chapter 13 Fundraising and Joint Costs 211

Chapter 14 Functional Reporting 227

Chapter 15 Collections 233

Part 4 Other Accounting-Related Not-for-Profit Topics 237

Chapter 16 Accounting for Specific Types of Not-for-Profits 239

Chapter 17 Importance of Budgets to a Not-for-Profit 257

Chapter 18 Principal Federal and State Tax Reporting and Regulatory Requirements 277

Part 5 General Accounting Topics Applied to Not-for-Profit Organizations 335

Chapter 19 Current Assets and Current Liabilities 337

Chapter 20 Inventory 347

Chapter 21 Long-Lived Assets, Depreciation, and Impairment 357

Chapter 22 Intangible Assets 371

Chapter 23 Contingencies 379

Chapter 24 Mergers and Acquisitions 397

Chapter 25 Accounting for Pensions and Postretirement Benefits 413

Chapter 26 Long-Term Liabilities 455

Chapter 27 Accounting Changes 475

Chapter 28 Accounting for Leases 483

Chapter 29 Financial Instruments 521

Chapter 30 Capitalization of Interest Costs 535

Appendix: Disclosure Checklist 541

Index 571

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