Wiley Not-for-Profit GAAP 2014: Interpretation and Application of Generally Accepted Accounting Principles
by Richard F. Larkin, Marie DiTommaso
INDEX
A
academic societies, 240
accounting
appropriation, 241
contributed services, 116
depreciation, 253
exit or disposal activities, 468–472
lessee, 505
lessor, 505
mergers and acquisitions, 398–412
postretirement benefits, 413–454
sale-leaseback, 488
unrestricted contributions, 106–107
accounting changes, 74
Accounting for Contributions Received and Contributions Made (SFAS 116), 16, 125
accounting requirements, 476–478
Accounting Standards Codification (ASC)
2010-09, 77
2012-05, 54
ASC 210-20-05, 26
ASC 210-20-45, 343
ASC 230-10-15-4, 46
ASC 230-10-45-7, 52
ASC 230-10-45-9, 52
ASC 230-10-45-24, 50
ASC 230-10-50-4, 52
ASC 235-10-50, 16
ASC 270-10, 70
ASC 270, 72
ASC 280-10, 375
ASC 310-10-40-15, 463
ASC 320-10-35-32, 165
ASC 320-10-35-33, 165
ASC 323-10, 181
ASC 325-35, 163
ASC 330-10-50, 355
ASC 330-10, 348
ASC 350-30-55, 373
ASC 350-40, 373
ASC 350, 371, 375, 377, 407, 412
ASC 360-10-35-21, 363
ASC 360-10-45, 365
ASC 360-10-50, 369
ASC ...