Book description
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.
Table of contents
- Cover Page
- Title Page
- Copyright
- Contents
- PREFACE
- ABOUT THE AUTHORS
- NOT-FOR-PROFIT ACCOUNTING LITERATURE
- PART 1: OVERVIEW OF NOT-FOR-PROFIT ORGANIZATIONS
- PART 2: BASIC FINANCIAL STATEMENTS
- PART 3: SPECIFIC NOT-FOR-PROFIT ACCOUNTING TOPICS
-
PART 4: OTHER ACCOUNTING-RELATED NOT-FOR-PROFIT TOPICS
- 16: ACCOUNTING FOR SPECIFIC TYPES OF NOT-FOR-PROFITS
- 17: IMPORTANCE OF BUDGETS TO A NOT-FOR-PROFIT
-
18: PRINCIPAL FEDERAL AND STATE TAX REPORTING AND REGULATORY REQUIREMENTS
- THE IMPORTANCE OF MEETING FEDERAL AND STATE REPORTING REQUIREMENTS
- ORGANIZATIONS EXEMPT FROM TAX
- CHARITABLE ORGANIZATIONS
- PRIVATE FOUNDATIONS
- PRIVATE OPERATING FOUNDATIONS
- OTHER CONCERNS FOR CHARITIES
- NONCHARITABLE EXEMPT ORGANIZATIONS
- UNRELATED BUSINESS INCOME
- REGISTRATION AND REPORTING
- REPORTS BY RECIPIENTS OF FEDERAL SUPPORT
- PRINCIPAL FEDERAL TAX FORMS FILED
- CONCLUSION
- STATE COMPLIANCE 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: MERGERS AND ACQUISITIONS
- 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
- INDEX
Product information
- Title: Wiley Not-for-Profit GAAP 2014: Interpretation and Application of Generally Accepted Accounting Principles
- Author(s):
- Release date: March 2014
- Publisher(s): Wiley
- ISBN: 9781118734308
You might also like
book
Wiley Not-for-Profit GAAP 2015: Interpretation and Application of Generally Accepted Accounting Principles
Detailed, practical coverage of GAAP, tailored to not-for-profit organizations Wiley Not-for-Profit GAAP 2015 is a thorough …
book
Wiley GAAP 2008
The most practical, authoritative guide to GAAP Wiley GAAP 2008 delivers the most recent professional standards …
book
Financial and Accounting Guide for Not-for-Profit Organizations, Eighth Edition 2014 Supplement
The cumulative supplement to the Financial and Accounting Guide for Not-for-Profit Organizations, 8th Edition This book …
book
Not-for-Profit Financial Reporting
Through a combination of practical guidance and case studies, the author provides insight into what makes …