Not-for-profit GAAP 2014 : interpretation and application of Generally Accepted Accounting Principles for not-for-profit organizations / Richard F. Larkin, Marine DiTommaso.
By: Larkin, Richard F [author.].
Contributor(s): DiTommaso, Marie [author.].
Material type: BookPublisher: Hoboken, New Jersey : Wiley, [2014]Description: 1 online resource (xiv, 584 pages).Content type: text Media type: computer Carrier type: online resourceISBN: 9781118889275; 1118889274.Subject(s): Nonprofit organizations -- United States -- Accounting | Accounting -- Standards -- United States | Accounting -- Standards | Nonprofit organizations -- Accounting | United StatesGenre/Form: Electronic books.Additional physical formats: Print version:: Wiley not-for-profit GAAP 2013.DDC classification: 657.98/0973 Online resources: Wiley Online LibraryOverview 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.
Online resource; title from PDF title page (Wiley, viewed April 22, 2014).
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