GAAP 2007: Interpretation and Application of Generally Accepted Accounting Principles / Edition 5

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Overview

A comprehensive accounting and financial reporting guide for use by not-for-profit organizations and their auditors in preparing financial statements in accordance with the generally accepted accounting principles (GAAP).
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Product Details

Meet the Author

Richard F. Larkin is technical director of not-for-profit accounting and auditing for BDO Seidman, LLP, in Bethesda, Maryland. Previously he was the technical director of the Not-for Profit Industry Services Group in the national office of PricewaterhouseCoopers. He is a certified public accountant with over thirty-eight years of experience serving not-for-profit organizations as independent accountant, board member, treasure, and consultant. He teaches, speaks, and writes extensively on not-for-profit industry matters and is active in many professional and industry organizations. He has been a member of the Financial Accounting Standards Board Not-for-Profit Advisory Task Force and AICPA Not-for-Profit Organizations Committee, and chaired the AICPA Not-for-Profit Audit Guide Task Force. He participated in writing both the third and fourth editions of Standards of Accounting and Financial Reporting for Voluntary Health and Welfare Organizations, and the AICPA Practice Aid, Financial Statement Presentation and Disclosure Practices for Not-for-Profit Organizations. He graduated from Harvard College and has an MBA from Harvard Business School. He is a coauthor of the fourth, fifth, and sixth editions of Financial and Accounting Guide for Not-for-profit Organizations, which were published by John Wiley & Sons, Inc.

Marie DiTommaso, CPA, is a partner in the firm of DiTommaso and Ruppel, CPAs, which she cofounded. She has over twenty years of experience in accounting and financial reporting in both the not-for-profit and commercial accounting environments. She began her career with KPMG after graduating from Queens College of the City University of New York. Later in her career, she joined the American Express Company and then Dun & Brad street Corporation both to develop, write, and implement accounting policies and procedures. After leaving these corporate organizations, Ms. DiTommaso served as the chief financial officer of a not-for-Profit organization.
Ms. DiTommaso is a member of the American Institute of Certified Public Accountants. She has served as President of the Bergen County chapter of the New Jersey Women Business Owners Association, and as an advisor to its Board of Directors.

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Table of Contents


Authoritative Accounting Pronouncements     x
Overview of Not-for-Profit Organizations
Overview of Not-for-Profit Organizations     3
Cash versus Accrual Basis Accounting     8
Basic Financial Statements
Statement of Financial Position     19
Statement of Activities     25
Statement of Cash Flows     35
Other Financial Statement Issues     48
Specific Not-for-Profit Accounting Topics
Fund Accounting     67
Net Assets     79
Contributions, Pledges, and Noncash Contributions     85
Checklist     105
Checklist     107
Checklist     109
Checklist     111
Checklist     113
Checklist     116
Investments     120
Affiliated Organizations     136
Checklist     155
Split-Interest Agreements     157
Fund-Raising and Joint Costs     168
Functional Reporting     181
Collections     186
Other Accounting-Related Not-for-Profit Topics
Accounting for Specific Types of Not-for-Profits     193
Associations and Professional Societies     193
Churches     196
Clubs     197
Libraries     198
Museums     199
Performing Arts Organizations     200
Private Foundations     201
Religious Organizations other than Churches     204
Research and Scientific Organizations     205
Private Elementary and Secondary Schools     206
Public Broadcasting Systems     206
Importance of Budgets to a Not-for-Profit     208
Principal Federal and State Tax Reporting and Regulatory Requirements     226
General Accounting Topics Applied to Not-for-Profit Organizations
Current Assets and Current Liabilities     279
Inventory     286
Long-Lived Assets, Depreciation, and Impairment     295
Intangible Assets     309
Contingencies     314
Business Combinations     328
Accounting for Pensions and Postretirement Benefits     338
Long-Term Liabilities     377
Accounting Changes     396
Accounting for Leases     415
Financial Instruments     450
Capitalization of Interest Costs     456
Disclosure Checklist     462
Index     486
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