Not-for-profit GAAP 2014 : (Record no. 13377)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03302cam a2200529Ii 4500 |
| 001 - CONTROL NUMBER | |
| control field | ocn875885495 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OCoLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20171224114601.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION | |
| fixed length control field | m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||unuuu |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 140407s2014 nju o 001 0 eng d |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DG1 |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | DG1 |
| Modifying agency | CUS |
| -- | OCLCO |
| -- | OCLCF |
| -- | OCLCQ |
| -- | DG1 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781118889275 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1118889274 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Cancelled/invalid ISBN | 9781118734308 |
| Qualifying information | ((pbk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Cancelled/invalid ISBN | 9781118363249 |
| Qualifying information | (pbk.) |
| 024 7# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 10.1002/9781118889275 |
| Source of number or code | doi |
| 029 1# - (OCLC) | |
| OCLC library identifier | CHBIS |
| System control number | 010441984 |
| 029 1# - (OCLC) | |
| OCLC library identifier | CHVBK |
| System control number | 334091667 |
| 029 1# - (OCLC) | |
| OCLC library identifier | NZ1 |
| System control number | 15497437 |
| 029 1# - (OCLC) | |
| OCLC library identifier | NZ1 |
| System control number | 15906679 |
| 029 1# - (OCLC) | |
| OCLC library identifier | DEBBG |
| System control number | BV041877828 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)875885495 |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | n-us--- |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5686.N56 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.98/0973 |
| Edition number | 22 |
| 049 ## - LOCAL HOLDINGS (OCLC) | |
| Holding library | MAIN |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Larkin, Richard F., |
| Relator term | author. |
| 245 10 - TITLE STATEMENT | |
| Title | Not-for-profit GAAP 2014 : |
| Remainder of title | interpretation and application of Generally Accepted Accounting Principles for not-for-profit organizations / |
| Statement of responsibility, etc | Richard F. Larkin, Marine DiTommaso. |
| 264 #1 - | |
| -- | Hoboken, New Jersey : |
| -- | Wiley, |
| -- | [2014] |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (xiv, 584 pages) |
| 336 ## - | |
| -- | text |
| -- | txt |
| -- | rdacontent |
| 337 ## - | |
| -- | computer |
| -- | c |
| -- | rdamedia |
| 338 ## - | |
| -- | online resource |
| -- | cr |
| -- | rdacarrier |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 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, and Noncash Contributions -- 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. |
| 588 0# - | |
| -- | Online resource; title from PDF title page (Wiley, viewed April 22, 2014). |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Nonprofit organizations |
| Geographic subdivision | United States |
| General subdivision | Accounting. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Accounting |
| General subdivision | Standards |
| Geographic subdivision | United States. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Accounting |
| General subdivision | Standards. |
| Source of heading or term | fast |
| -- | (OCoLC)fst00795458 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Nonprofit organizations |
| General subdivision | Accounting. |
| Source of heading or term | fast |
| -- | (OCoLC)fst01038876 |
| 651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME | |
| Geographic name | United States. |
| Source of heading or term | fast |
| -- | (OCoLC)fst01204155 |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | DiTommaso, Marie, |
| Relator term | author. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Display text | Print version: |
| Main entry heading | Larkin, Richard F. |
| Title | Wiley not-for-profit GAAP 2013. |
| Place, publisher, and date of publication | Hoboken, N.J. : John Wiley & Sons Inc., 2013 |
| International Standard Book Number | 9781118363249 |
| Record control number | (OCoLC)802319219 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://onlinelibrary.wiley.com/book/10.1002/9781118889275 |
| Public note | Wiley Online Library |
| 994 ## - | |
| -- | 92 |
| -- | DG1 |
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