Wiley Not-for-Profit GAAP 2000 Interpretation and Application of Generally Accepted Accounting Standards / Edition 1

Wiley Not-for-Profit GAAP 2000 Interpretation and Application of Generally Accepted Accounting Standards / Edition 1

by Richard F. Larkin, Marie DiTommaso
     
 

ISBN-10: 0471351113

ISBN-13: 9780471351115

Pub. Date: 01/01/2000

Publisher: Wiley

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).

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).

Product Details

ISBN-13:
9780471351115
Publisher:
Wiley
Publication date:
01/01/2000
Edition description:
Older Edition
Pages:
526
Product dimensions:
7.58(w) x 9.26(h) x 1.22(d)

Table of Contents

OVERVIEW OF A NOT-FOR-PROFIT ORGANIZATION.

Basic Structure of a Not-for-Profit Organization.

Cash Versus Accrual Basis Accounting.

BASIC FINANCIAL STATEMENTS.@Statement of Financial Position.

Statement of Activities.

Statement of Cash Flows.

Other Financial Statement Issues.

SPECIFIC NOT-FOR-PROFIT ACCOUNTING TOPICS.

Fund Accounting.

Net Assets.

Contributions, Pledges, and Noncash Contributions.

Investments.

Affiliated Organizations.

Split-Interest Agreements.

Fund-Raising and Joint Costs.

Functional Reporting.

Collections.

OTHER ACCOUNTING RELATED NOT-FOR-PROFIT ISSUES TOPICS.

Accounting for Other Types of Not-for-Profits.

Importance of Budgets to a Not-for-Profit.

Principal Federal and State Tax Reporting and Regulatory Requirements.@PGENERAL ACCOUNTING TOPICS APPLIIED TO NOT-FOR-PROFIT ORGANIZATIONS.

Current Assets and Current Liabilities.

Inventory.

Long-Lived Assets, Depreciation, an Impairment.

Intangible Assets.

Contingencies.

Business Combinations.

Accounting for Pensions and Postretirement Benefits.

Long-Term Debt and Restructuring Troubled Debt.

Accounting Changes.

Accounting for Leases.

Financial Instruments.

Capitalization of Interest Costs.

Appendix.

1999 Self-Study CPE Program.

Index.

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