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Home > Business and Economics > Finance and accounting > Accounting > Wiley Not-for-profit GAAP: Interpretation and Application of Generally Accepted Accounting Principles
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Wiley Not-for-profit GAAP: Interpretation and Application of Generally Accepted Accounting Principles

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

          
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About the Book

This is the most practical, authoritative guide to not-for-profit GAAP. "Wiley Not-for-Profit GAAP 2008" is a comprehensive, easy-to-use guide to the accounting and financial reporting principles used by not-for-profit organizations. It is written with the needs of the financial statement preparer, user, and attestor in mind. It 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 2008" features many examples and illustrations that will assist the reader in applying authoritative literature to real-life situations. "Wiley Not-for-Profit GAAP 2008" excels in providing financial statement preparers, users, and attestors with the most comprehensive and usable information because of these features: easy-to-use information that enables the reader 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 comprehensive disclosure checklist that helps financial statement preparers and attestors ensure that all disclosures required by GAAP have been considered; and, many examples and illustrations that make putting accounting theory into practice an easy task. This 2008 Edition also includes new information covering: FASB 157, Fair Value Measurements FASB 158, Employer's Accounting for Defined Benefit Pension and Other Post-retirement Plans FASB 159, The Fair Value Option for Financial Assets and Liabilities FIN 48, Accounting for Uncertainty in Income Taxes, and, Update of FASB project on accounting for not-for-profit organization mergers and acquisitions. "Wiley Not-for-Profit GAAP 2008" strives to be a thorough, reliable reference that you'll use constantly. It's designed to be kept on your desk rather than on your bookshelf.

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.10. Investments.11. Affiliated Organizations.12. Split-Interest Agreements.13. Fund-Raising and Joint Costs.14. Functional Reporting.15. Collections.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.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.Index.


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Product Details
  • ISBN-13: 9780470135198
  • Publisher: John Wiley and Sons Ltd
  • Publisher Imprint: Wiley-Blackwell
  • Edition: Revised edition
  • Language: English
  • Returnable: N
  • Sub Title: Interpretation and Application of Generally Accepted Accounting Principles
  • Width: 191 mm
  • ISBN-10: 0470135190
  • Publisher Date: 01 Feb 2008
  • Binding: Paperback
  • Height: 237 mm
  • No of Pages: 528
  • Spine Width: 19 mm
  • Weight: 787 gr


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