Wiley Not-for-Profit GAAP 2004 (eBook)

Interpretation and Application of Generally Accepted Accounting Principles for Not-for-Profit Organizations

Richard F. Larkin, Marie Ditommaso (Autoren)

eBook Download: PDF

2004 | 1. Auflage
528 Seiten
John Wiley & Sons (Verlag)
978-0-471-64847-5 (ISBN)

Infos

The most practical, authoritative guide to not-for-profitGAAP

Wiley Not-for-Profit GAAP 2004 is a comprehensive, easy-to-useguide to the accounting and financial reporting principles used bynot-for-profit organizations. It is written with the needs of thefinancial statement preparer, user, and attestor in mind. Itprovides a complete review of the authoritative accountingliterature that impacts all types of not-for-profit organizations.At the same time, Wiley Not-for-Profit GAAP 2004 features manyexamples and illustrations that will assist the reader in applyingauthoritative literature to real-life situations. WileyNot-for-Profit GAAP 2004 excels in providing financial statementpreparers, users, and attestors with the most comprehensive andusable information because of these features:
* Easy-to-use information that enables the reader to find neededinformation quickly
* Coverage of accounting principles specifically related tonot-for-profit organizations, as well as accounting principlesapplicable to all types of organizations
* Specific coverage of accounting issues for different types ofnot-for-profit organizations
* A comprehensive disclosure checklist that helps financialstatement preparers and attestors ensure that all disclosuresrequired by GAAP have been considered
* Many examples and illustrations that make putting accountingtheory into practice an easy task

This 2004 Edition also includes new information covering:
* AICPA Technical Practice Aid addressing donor-defined eligibilityrequirements
* Derivatives Implementation Group Topic B35, Embedded Derivatives:Application of Statement 133 to a Not-for-Profit Organization'sObligation Arising from an Irrevocable Split-Interest Agreement,which provides guidance for determining whether a split-interestagreement includes an embedded derivative
* FASB Interpretation No. 45, Guarantor's Accounting and DisclosureRequirements for Guarantees, Including Indirect Guarantees ofIndebtedness to Others, including special discussion of loanguarantees that are accounted for as contributions
* FASB Statement No. 149, Amendment to Statement 133 on DerivativeFinancial Instruments

Wiley Not-for-Profit GAAP 2004 strives to be a thorough, reliablereference that you'll use constantly. It's designed to be kept onyour desk rather than on your bookshelf.

Autor

Richard F. Larkin is technical director of not-for-profitaccounting and auditing for Long Group, Chartered, in Bethesda,Maryland. Marie DiTommaso is a partner in her own CPA practice,DiTommaso & Ruppel, CPAs.

Inhalt

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 ISSUESTOPICS.

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

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

18. Principal Federal and State Tax Reporting and RegulatoryRequirements.

PART 5: GENERAL ACCOUNTING TOPICS APPLIED TO NOT-FOR-PROFITORGANIZATIONS.

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 Lease.

29. Financial Instruments.

30. Capitalization of Interest Costs.

Appendix. Disclosure Checklist.

Index.

Produkt-Details

• Erscheint lt. Verlag: 14.4.2004
• Sprache: englisch
• Themenwelt: Sachbuch/Ratgeber ► Beruf / Finanzen / Recht / Wirtschaft ► Bewerbung / Karriere
• Themenwelt: Recht / Steuern ► Wirtschaftsrecht
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Planung / Organisation
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
• Schlagworte: Accounting • GAAP • GAAP (US-Vorschriften Rechnungslegung) • Rechnungswesen
• ISBN-10: 0-471-64847-7 / 0471648477
• ISBN-13: 978-0-471-64847-5 / 9780471648475