Opis: Wiley Not-for-Profit GAAP - R Larkin

Wiley Not-for-Profit GAAP 2006 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 2006 features many examples and illustrations that will assist the reader in applying authoritative literature to real-life situations. Wiley Not-for-Profit GAAP 2006 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, users, and attestors ensure that all disclosures required by GAAP have been considered
* Many examples and illustrations that make putting accounting theory into practice an easy task

This 2006 Edition also includes new information covering:
* AICPA Technical Practice Aid addressing contributions received by a not-for-profit organization that is a fundraising organization for a health care organization
* FASB Statement No. 151, Inventory Costs
* FASB Statement No. 153, Exchanges of Nonmonetary Assets
* FASB Statement No. 154, Accounting Changes and Error Corrections
* New IRS Electronic Filing requirements for not-for-profit organizations

Wiley Not-for-Profit GAAP 2006 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.

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.

Appendix A: Checklist.

Appendix B: Checklist.

Appendix C: Checklist.

Appendix D: Checklist.

Appendix E: Checklist.

Appendix F: Checklist.

10. Investments.

1.1 Affiliated Organizations.

Appendix A: Checklist.

12. Split-Interest Agreements.

13. Fund-Raising and Joint Costs.

14. Functional Reporting.

15. Collections.

Part 4: Other Accounting-Related Not-for-Profit Issues Topics.

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

Associations and Professional Societies.

Churches.

Clubs.

Libraries.

Museums.

Performing Arts Organizations.

Private Foundations.

Religious Organizations other than Churches.

Research and Scientific Organizations.

Private Elementary and Secondary Schools.

Public Broadcasting Systems.

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.

Szczegóły: Wiley Not-for-Profit GAAP - R Larkin

Tytuł: Wiley Not-for-Profit GAAP
Autor: R Larkin
Producent: John Wiley
ISBN: 9780471726913
Rok produkcji: 2006
Ilość stron: 504
Oprawa: brak formatu
Waga: 0.91 kg

Recenzje: Wiley Not-for-Profit GAAP - R Larkin