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Full Description
Detailed, practical coverage of GAAP, tailored to not-for-profit organizations Wiley Not-for-Profit GAAP 2015 is a thorough examination of the authoritative standards for measurement, presentation, and disclosure as applied to not-for-profit organizations. Clear and concise, this user-friendly guide explains the fundamentals of GAAP in an easily-accessible format that includes flowcharts and diagrams to help facilitate the reader's understanding of the material presented, including a financial statement disclosure checklist to confirm GAAP adherence. Designed specifically for accountants in public practice and industry, this guide covers all relevant FASB and AICPA guidelines, to provide a complete reference tool for auditors who need a comprehensive understanding of GAAP for not-for-profit organizations. Due to these organizations' unique characteristics, not-for-profit accountants must adhere to specific Generally Accepted Accounting Principles. These requirements are complex and ever evolving, but Wiley Not-for-Profit GAAP 2015 brings them together in a single volume that contains the most up-to-the-minute information available.* Refine basic financial statements, including Financial Position, Activities, and Cash Flow * Tackle not-for-profit-specific issues like fundraising, noncash contributions, affiliations, and pledges * Tailor accounting methods to the specific type of organization, with budgeting, tax reporting, and regulatory advice * Discover how general accounting topics like assets, mergers, and liabilities are applied to not-for-profit organizations Preparers and auditors of not-for-profit accounts must stay up-to-date on the latest GAAP practices to best serve the organization, while complying with all disclosure, reporting, and regulatory requirements. Wiley Not-for-Profit GAAP 2015 provides extensive coverage and practical advice on the latest GAAP, tailored to the not-for-profit organization's unique needs.
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 31 Chapter 5 Statement of Cash Flows 41 Chapter 6 Other Financial Statement Issues 55 Part 3 Specific Not-for-Profit Accounting Topics 75 Chapter 7 Fund Accounting 77 Chapter 8 Net Assets 91 Chapter 9 Contributions, Pledges, Noncash Contributions, and Exchange Transactions 101 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 255 Chapter 18 Principal Federal and State Tax Reporting and Regulatory Requirements 275 Part 5 General Accounting Topics Applied to Not-for-Profit Organizations 337 Chapter 19 Current Assets and Current Liabilities 339 Chapter 20 Inventory 349 Chapter 21 Long-Lived Assets, Depreciation, and Impairment 359 Chapter 22 Intangible Assets 373 Chapter 23 Contingencies 381 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 523 Chapter 30 Capitalization of Interest Costs 537 Appendix: Disclosure Checklist 543 Index 573
