Wiley Not-for-Profit GAAP 2015: Interpretation and Application of Generally Accepted Accounting Principles

INDEX

A

abnormal freight 351

academic clubs 177, 240

accelerated method of depreciation 361

accountability 85

account receivables 7

accounting

beneficiaries 191–194

current restricted contributions 106–108

funds 7

uncertainty 390–392

accounting changes 70, 475–481

disclosure requirements 479

accounting for changes in lease agreements resulting from refunding of tax-exempt debt 506

Accounting for Contributions Received and Contributions Made (SFAS 116) 121

accounting estimate 479–480

accounting for leases in a business combination 505–506

accounting manual 253

accounting principles 8–10

changes 475, 476–478

justification for change 478

misapplication 5

reporting change 478

accounting requirements 476–478

accounting rules 167–168

Accounting Standards Codification (ASC) 8–10

ASC 205-20-50 371

ASC 210-10-45-4 25

ASC 210-10-45-8 46

ASC 210-10 25

ASC 210-20-05 26

ASC 210-20-45-1 26, 27, 345

ASC 230-10-15-4 42

ASC 230 42

ASC 235-10-50 16

ASC 250-1 67, 68

ASC 250-10-50 480, 481

ASC 250-10 16, 475, 476, 477

ASC 275-10 16, 382, 393

ASC 280-10 377

ASC 310-10 463, 467–468

ASC 310-30 160, 409

ASC 310-40-15 463

ASC 320-10-35-32 165

ASC 320-10-35-33 165

ASC 320-10-35 164, 166

ASC 323-10 181

ASC 323-30-35-3 181

ASC 325-20 167, 430

ASC 330-10-35-2 354

ASC 330-10-50 357

ASC 330-10 350

ASC 350-30-55 375

ASC 350-40 375

ASC 350 373, 374, 377, 407, 412

ASC 360-10-35-21 365

ASC 360-10-45 367

ASC 360-10-50 371

ASC 360-10 16, 359, 364, 376

ASC 360-20 499, 513

ASC 405-20 460

ASC 410-20-25 368

ASC 410-20-55 ...