Wiley Not-for-Profit GAAP 2005: Interpretation and Application of Generally Accepted Accounting Principles / Edition 2

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Keep abreast of all the latest standards for measurement, presentation, and disclosure relevant to non-profit entities with this clear, concise, and user-friendly reference. Included are Financial Accounting Standards Board Statements, Interpretations and Technical Bulletins, Accounting Principles Board Opinions, Accounting Research Bulletins, AICPA Statements of Position, and FASB EITF (Emerging Issues Task Force) issues pertinent to non-profit organizations.

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Product Details

  • ISBN-13: 9780471668398
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 12/28/2004
  • Edition description: Reprint
  • Edition number: 2
  • Pages: 496
  • Product dimensions: 7.54 (w) x 9.26 (h) x 0.42 (d)

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-five years of experience serving not-for-profit organizations as independent accountant, board member, treasurer, 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 the 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 & Bradstreet 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 is also a member of the New Jersey Women Business Owners Association, where she has served as President of the Bergen County chapter and as an advisor to the Board of Directors.

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Table of Contents

Authoritative Accounting Pronouncements.

Part 1: Overview of Not-for-Profit Organizations.

1. Overview of Not-for-Profit Organizations.

2. Cash versus Accrual Basis Accounting.

Part 2: Basic Financial Statements.

3. Statement of Financial Position.

4. Statement of Activities.

5. Statement of Cash Flows.

6. Other Financial Statement Issues.

Part 3: Specific Not-for-Profit Accounting Topics.

7. Fund Accounting.

8. Net Assets.

9. Contributions, Pledges, and Noncash Contributions.

Appendix A Checklist.

Appendix B Checklist.

Appendix C Checklist.

Appendix D Checklist.

Appendix E Checklist.

Appendix F Checklist.

10. Investments.

11. Affiliated Organizations.

Appendix A Checklist.

12. Split-Interest Agreements.

13. Fund-Raising and Joint Costs.

14. Functional Reporting.

15. Collections.

Part 4: Other Accounting-Related Not-for-Profit Issues Topics.

16. Accounting for Specific Types of Not-for-Profits.

Associations and Professional Societies.





Performing Arts Organizations.

Private Foundations.

Religious Organizations other than Churches.

Research and Scientific Organizations.

Private Elementary and Secondary Schools.

Public Broadcasting Systems.

17. Importance of Budgets to a Not-for-Profit.

18. Principal Federal and State Tax Reporting and Regulatory Requirements.

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

19. Current Assets and Current Liabilities.

20. Inventory.

21. Long-Lived Assets, Depreciation, and Impairment.

22. Intangible Assets.

23. Contingencies.

24. Business Combinations.

25. Accounting for Pensions and Postretirement Benefits.

26. Long-Term Liabilities.

27. Accounting Changes.

28. Accounting for Leases.

29. Financial Instruments.

30. Capitalization of Interest Costs.

Appendix: Disclosure Checklist.


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