Wiley Not-for-Profit GAAP 2004: Interpretation and Application of Generally Accepted Accounting Principles for Not-for-Profit Organizations
The most practical, authoritative guide to not-for-profitGAAP
Wiley Not-for-Profit GAAP 2004 is a comprehensive, easy-to-useguide to the accounting and financial reporting principles used bynot-for-profit organizations. It is written with the needs of thefinancial statement preparer, user, and attestor in mind. Itprovides a complete review of the authoritative accountingliterature that impacts all types of not-for-profit organizations.At the same time, Wiley Not-for-Profit GAAP 2004 features manyexamples and illustrations that will assist the reader in applyingauthoritative literature to real-life situations. WileyNot-for-Profit GAAP 2004 excels in providing financial statementpreparers, users, and attestors with the most comprehensive andusable information because of these features:
* Easy-to-use information that enables the reader to find neededinformation quickly
* Coverage of accounting principles specifically related tonot-for-profit organizations, as well as accounting principlesapplicable to all types of organizations
* Specific coverage of accounting issues for different types ofnot-for-profit organizations
* A comprehensive disclosure checklist that helps financialstatement preparers and attestors ensure that all disclosuresrequired by GAAP have been considered
* Many examples and illustrations that make putting accountingtheory into practice an easy task
This 2004 Edition also includes new information covering:
* AICPA Technical Practice Aid addressing donor-defined eligibilityrequirements
* Derivatives Implementation Group Topic B35, Embedded Derivatives:Application of Statement 133 to a Not-for-Profit Organization'sObligation Arising from an Irrevocable Split-Interest Agreement,which provides guidance for determining whether a split-interestagreement includes an embedded derivative
* FASB Interpretation No. 45, Guarantor's Accounting and DisclosureRequirements for Guarantees, Including Indirect Guarantees ofIndebtedness to Others, including special discussion of loanguarantees that are accounted for as contributions
* FASB Statement No. 149, Amendment to Statement 133 on DerivativeFinancial Instruments
Wiley Not-for-Profit GAAP 2004 strives to be a thorough, reliablereference that you'll use constantly. It's designed to be kept onyour desk rather than on your bookshelf.
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Other editions - View all
Wiley Not-for-Profit GAAP 2012: Interpretation and Application of Generally ...
Richard F. Larkin,Marie DiTommaso
No preview available - 2012
accepted accounting principles accounting principles adjustment AICPA allocated amortization applied assets and liabilities basis budget capital carrying amount carrying value cash flows classified contributions debt December 31 depreciation determine disclosed Disclosure Requirements donor employees entity equity method estimated example exempt expenses fair value FASB financial instruments financial position financial statements fixed assets for-profit fund fund-raising GAAP gift guarantee intangible asset interim periods Internal Revenue Service inventory investment income lease term lessee lessor LIFO long-lived asset long-term ments minimum lease payments NFP Audit Guide not-for-profit organizations notes operating lease organiza organization’s pension cost permanently restricted PERSPECTIVE AND ISSUES plan assets pledge present value purchase purposes received recognized recorded reporting residual value revenue SFAS 87 specified split-interest agreements statement of activities statement of financial temporarily restricted tion transactions unrestricted net assets x,xxx x,xxx x,xxx xxx xxx xxx