Wiley Not-for-Profit GAAP 2010: Interpretation and Application of Generally Accepted Accounting Principles

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John Wiley & Sons, Mar 8, 2010 - Business & Economics - 504 pages
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The most practical, authoritative guide to not–for–profit GAAP

Wiley Not–for–Profit GAAP 2010 is a comprehensive, easy–to–use guide to the accounting and financial reporting principles used by not–for–profit organizations. Written with your needs as a 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 2010 features many examples and illustrations that will assist you in applying authoritative literature to real–life situations.

  • Easy–to–use information that enables you 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 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

Wiley Not–for–Profit GAAP 2010 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.

 

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Contents

Overview of NotforProfit Organizations
3
Cash versus Accrual Basis Accounting
9
Statement of Activities
27
Statement of Cash Flows
36
Other Financial Statement Issues
49
Net Assets
79
Contributions Pledges and Noncash Contributions
87
Accounting for Specific Types of NotforProfits
197
LongLived Assets Depreciation and Impairment
305
Intangible Assets
318
Contingencies
324
Mergers and Acquisitions
338
Accounting for Pensions and Postretirement Benefits
355
LongTerm Liabilities
390
Accounting Changes
408
Accounting for Leases
415

Chapter Title
202
Religious Organizations other than Churches
208
Principal Federal and State Tax Reporting and Regulatory Require
231
General Accounting Topics Applied to NotforProfit
287
Inventory
296
Financial Instruments
450
Capitalization of Interest Costs
462
Disclosure Checklist
468
Index
495
Copyright

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About the author (2010)

Richard F. Larkin is technical director of not–for–profit accounting and auditing for BDO Seidman LLP, in Bethesda, Maryland. Previously he was the technical director of the Not–for–Profit Industry Services Group in the national office of PricewaterhouseCoopers. He is a certified public accountant with over forty years of experience serving not–for–profit organizations as independent accountant, board member, treasurer, and consultant. He teaches, speaks, and writes extensively on not–for–profit industry matters and is active in professional and industry organizations. He has been a member of the Financial Accounting Standard Board Not–for–Profit Advisory Task Force and the AICPA Not–for–Profit Organizations Committee, and chair the AICPA Not–for–Profit Audit Guide Task Force. He participated in writing both the third and fourth editions of Standards of Accounting and Reporting for Voluntary Health and Welfare Organizations, and the AICPA Practice Aid, Financial Statement Presentation and Disclosure Practices for Not–for–Profit Organizations. He graduated from Harvard College and has an MBA from Harvard School. He is a coauthor of the fourth, fifth, and sixth editions of Financial and Accounting Guide for Not–for Profit  Organizations, which were published by John Wiley & Sons, Inc.

Marie DiTommaso, CPA , has thirty years of experience in accounting and financial reporting in both the not–for–profit and commercial accounting environments. She began her career with KPMG after graduating from Queen College of the City University of New York. Later in her career, she joined the American Express Company and then Dun & Bradstreet Corporation, both to develop, write, and implement accounting policies procedures. After leaving these corporate organizations, Ms. DiTommaso served as the chief financial officer of a not–for–profit organization.

Ms. DiTommaso is a member of the American Institute of Certified Public Accountant . She has served as President of the Bergen County chapter of the New Jersey Women Business Owners Association, and as an advisor to its Board of Directors.

 

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