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Wiley Not-for-Profit GAAP 2020

Wiley Not-for-Profit GAAP 2020 Interpretation and Application of Generally Accepted Accounting Principles

  • Author:
  • Publisher: John Wiley & Sons
  • ISBN: 9781119595953
  • Published In: June 2020
  • Format: Paperback , 576 pages
  • Jurisdiction: U.S. ? Disclaimer:
    Countri(es) stated herein are used as reference only

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    Ensure that your not-for-profit accounting is airtight for 2020

    Not-for profit organizations have unique characteristics, so they must adhere to a specific set of generally accepted accounting principles (GAAP). Wiley Not-For-Profit GAAP 2020 provides practical guidance on how to identify and apply the relevant standards. This guide is indispensable for professionals responsible for preparing and auditing not-for-profit accounts. You will learn how to interpret the relevant accounting principles and how to apply them, all while minimizing unnecessary effort and eliminating potentially costly errors.

    This comprehensive yet concise text thoroughly examines the latest standards for measurement, presentation, and disclosure related to not-for-profits. It covers the Financial Accounting Standards Board (FASB) Accounting Standards Codification, all relevant Accounting Standards Updates, and other guidance that applies to not-for-profit organizations, particularly that of the American Institute of Certified Public Accountants (AICPA). With this unrivalled reference tool, your not-for-profit GAAP questions are answered.

    • Easily understand the latest not-for-profit GAAP with visual aids, including flowcharts, diagrams, and illustrations
    • Navigate complex requirements and ensure completeness of GAAP disclosures
    • Stay current with all not-for-profit accounting pronouncements, including FASB, AICPA, and more
    • Enjoy practical, user-friendly guidance on applying the relevant accounting standards in your not-for-profit organization

    With Wiley Not-For-Profit GAAP 2020, you can be assured you have the most current, comprehensive accounting information that applies to nonprofit organizations. Stay in compliance and ensure timely, accurate reporting with this authoritative volume.

  • 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 31

    Chapter 5 Statement of Cash Flows 41

    Chapter 6 Other Financial Statement Issues 55

    Part 3 Specific Not-for-Profit Accounting Topics 73

    Chapter 7 Fund Accounting 75

    Chapter 8 Net Assets 87

    Chapter 9 Contributions, Pledges, Noncash Contributions, and Exchange Transactions 95

    Chapter 10 Investments 139

    Chapter 11 Affiliated Organizations 159

    Chapter 12 Split-Interest Agreements 179

    Chapter 13 Fundraising and Joint Costs 189

    Chapter 14 Functional Reporting 203

    Chapter 15 Collections 209

    Part 4 Other Accounting-Related Not-for-Profit Topics 213

    Chapter 16 Accounting for Specific Types of Not-for-Profits 215

    Chapter 17 Importance of Budgets to a Not-for-Profit 229

    Chapter 18 Principal Federal and State Tax Reporting and Regulatory Requirements 247

    Part 5 General Accounting Topics Applied to Not-for-Profit Organizations 305

    Chapter 19 Current Assets and Current Liabilities 307

    Chapter 20 Inventory 315

    Chapter 21 Long-Lived Assets, Depreciation, and Impairment 323

    Chapter 22 Intangible Assets 335

    Chapter 23 Contingencies 343

    Chapter 24 Mergers and Acquisitions 359

    Chapter 25 Accounting for Pensions and Postretirement Benefits 375

    Chapter 26 Long-Term Liabilities 411

    Chapter 27 Accounting Changes 429

    Chapter 28 Accounting for Leases 435

    Chapter 29 Financial Instruments 469

    Chapter 30 Capitalization of Interest Costs 481

    Appendix: Disclosure Checklist 487

    Index 517

  • 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.

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