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

Author: Richard F. Larkin; Marie DiTommaso
Publisher: John Wiley & Sons
ISBN: 9781118734308
Published In: March 2014
Format: Paperback , 584 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

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.

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