Wiley not-for-profit GAAP 2015 interpretation and application of Generally Accepted Accounting Principles
"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-friendl...
| Otros Autores: | , , |
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Chichester, West Sussex, United Kingdom :
John Wiley & Sons Ltd
2015.
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| Colección: | Wiley ebooks.
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| Acceso en línea: | Conectar con la versión electrónica |
| Ver en Universidad de Navarra: | https://innopac.unav.es/record=b46132818*spi |
Tabla de Contenidos:
- Overview of Not-for-Profit Organizations. Overview of Not-for-Profit Organizations ; Cash Versus Accrual Basis Accounting
- Basic Financial Statements. Statement of Financial Position ; Statement of Activities ; Statement of Cash Flows ; Other Financial Statement Issues
- Specific Not-for-Profit Accounting Topics. Fund Accounting ; Net Assets ; Contributions, Pledges, Noncash Contributions, and Exchange Transactions ; Investments ; Affiliated Organizations ; Split-Interest Agreements ; Fundraising and Joint Costs ; Functional Reporting ; Collections
- Other Accounting-Related Not-for-Profit Topics. Accounting for Specific Types of Not-for-Profits ; Importance of Budgets to a Not-for-Profit ; Principal Federal and State Tax Reporting and Regulatory Requirements
- General Accounting Topics Applied to Not-for-Profit Organizations. Current Assets and Current Liabilities ; Inventory ; Long-Lived Assets, Depreciation, and Impairment ; Intangible Assets ; Contingencies ; Mergers and Acquisitions ; Accounting for Pensions and Postretirement Benefits ; Long-Term Liabilities ; Accounting Changes ; Accounting for Leases ; Financial Instruments ; Capitalization of Interest Costs
- Appendix: Disclosure Checklist.
