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Full Description
The essential not-for-profit GAAP reference, updated with the latest standards Wiley Not-for-Profit GAAP 2017 is the essential accounting resource for not-for-profit organizations, providing quick access to the most up-to-date standards and practical tools for implementation. Designed help you find the answers you need quickly and easily, this guide features helpful visual aids alongside detailed explanations tailored to the not-for-profit sector. Authoritative discussion covers Financial Accounting Standards Board (FASB) Accounting Standards Codification, which includes the standards originally issued in the Statements, Interpretations and Technical Bulletins; Accounting Principles Board Opinions, Accounting Research Bulletins, AICPA Statements of Position and FASB Emerging Issues Task Force statements relevant to the not-for-profit organization. The unique characteristics of the not-for-profit organization demand adherence to specific GAAP; auditors and preparers must understand these standards, stay up-to-date as they continue to evolve and know how to apply them in the course of real-world financial statement preparation. This book provides the guidance you need in a user-friendly format. Get up to date on the latest changes to GAAP affecting not-for-profit organizationsReference authoritative standards for measurement, presentation and disclosureConsult flowcharts, diagrams and charts to find answers at a glanceDouble-check disclosures against a checklist of GAAP requirementsAccounting standards are constantly changing, and the special requirements targeting not-for-profits add an additional challenge to full compliance. Instead of wading through dozens of volumes of official pronouncements to locate relevant information, consult an all-in-one resource targeted specifically to not-for-profit GAAP one that is updated annually to bring you the most current information available. Wiley Not-for-Profit GAAP 2017 provides clear answers and practical guidance to help you streamline GAAP implementation and ensure compliance.
Contents
Preface viiAbout the Authors ixNot-for-Profi t Accounting Literature xiPart 1 Overview of Not-for-Profi t Organizations 1Chapter 1 Overview of Not-for-Profi t Organizations 3Chapter 2 Cash versus Accrual-Basis Accounting 11Part 2 Basic Financial Statements 21Chapter 3 Statement of Financial Position 23Chapter 4 Statement of Activities 31Chapter 5 Statement of Cash Flows 41Chapter 6 Other Financial Statement Issues 57Part 3 Specifi c Not-for-Profi t Accounting Topics 75Chapter 7 Fund Accounting 77Chapter 8 Net Assets 89Chapter 9 Contributions, Pledges, Noncash Contributions, and Exchange Transactions 99Chapter 10 Investments 145Chapter 11 Affi liated Organizations 165Chapter 12 Split-Interest Agreements 187Chapter 13 Fundraising and Joint Costs 197Chapter 14 Functional Reporting 211Chapter 15 Collections 217Part 4 Other Accounting-Related Not-for-Profi t Topics 221Chapter 16 Accounting for Specifi c Types of Not-for-Profi ts 223Chapter 17 Importance of Budgets to a Not-for-Profi t 237Chapter 18 Principal Federal and State Tax Reporting and Regulatory Requirements 255Part 5 General Accounting Topics Applied to Not-for-Profi t Organizations 317Chapter 19 Current Assets and Current Liabilities 319Chapter 20 Inventory 327Chapter 21 Long-Lived Assets, Depreciation, and Impairment 335Chapter 22 Intangible Assets 347Chapter 23 Contingencies 355Chapter 24 Mergers and Acquisitions 371Chapter 25 Accounting for Pensions and Postretirement Benefi ts 387Chapter 26 Long-Term Liabilities 423Chapter 27 Accounting Changes 441Chapter 28 Accounting for Leases 447Chapter 29 Financial Instruments 483Chapter 30 Capitalization of Interest Costs 495Appendix: Disclosure Checklist 501Index 531
