- ホーム
- > 洋書
- > 英文書
- > Business / Economics
Full 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.
Contents
Preface vii About the Authors ix Not-for-Profit Accounting Literature xi Part 1 Overview of Not-for-Profit Organizations 1 Chapter 1 Overview of Not-for-Profit Organizations 3 Chapter 2 Cash versus Accrual Basis Accounting 11 Part 2 Basic Financial Statements 21 Chapter 3 Statement of Financial Position 23 Chapter 4 Statement of Activities 33 Chapter 5 Statement of Cash Flows 45 Chapter 6 Other Financial Statement Issues 59 Part 3 Specific Not-for-Profit Accounting Topics 79 Chapter 7 Fund Accounting 81 Chapter 8 Net Assets 95 Chapter 9 Contributions, Pledges, and Noncash Contributions 105 Chapter 10 Investments 151 Chapter 11 Affiliated Organizations 175 Chapter 12 Split-Interest Agreements 199 Chapter 13 Fundraising and Joint Costs 211 Chapter 14 Functional Reporting 227 Chapter 15 Collections 233 Part 4 Other Accounting-Related Not-for-Profit Topics 237 Chapter 16 Accounting for Specific Types of Not-for-Profits 239 Chapter 17 Importance of Budgets to a Not-for-Profit 257 Chapter 18 Principal Federal and State Tax Reporting and Regulatory Requirements 277 Part 5 General Accounting Topics Applied to Not-for-Profit Organizations 335 Chapter 19 Current Assets and Current Liabilities 337 Chapter 20 Inventory 347 Chapter 21 Long-Lived Assets, Depreciation, and Impairment 357 Chapter 22 Intangible Assets 371 Chapter 23 Contingencies 379 Chapter 24 Mergers and Acquisitions 397 Chapter 25 Accounting for Pensions and Postretirement Benefits 413 Chapter 26 Long-Term Liabilities 455 Chapter 27 Accounting Changes 475 Chapter 28 Accounting for Leases 483 Chapter 29 Financial Instruments 521 Chapter 30 Capitalization of Interest Costs 535 Appendix: Disclosure Checklist 541 Index 571
