Wiley Not-for-Profit GAAP 2004: Interpretation and Application of Generally Accepted Accounting Principles for Not-for-Profit Organizations

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John Wiley & Sons, Apr 28, 2004 - Study Aids - 528 pages
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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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Contents

Part 2 Basic Financial Statements
17
Part 3 Specific NotforProfit Accounting Topics
65
Part 4 Other AccountingRelated NotforProfit Issues Topics
179
Part 5 General Accounting Topics Applied to NotforProfit Organizations
261
Appendix Disclosure Checklist
425
Index
445
Copyright

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About the author (2004)

Richard F. Larkin is technical director of not-for-profitaccounting and auditing for Long Group, Chartered, in Bethesda,Maryland.

Marie DiTommaso is a partner in her own CPA practice,DiTommaso & Ruppel, CPAs. 

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