Wiley not-for-profit GAAP 2015 : interpretation and application of Generally Accepted Accounting Principles /

"Detailed, practical coverage of GAAP, tailored to not-for-profit organizations. Wiley Not-for-Profit GAAP 2015 is a thorough examination of the authoritative standards for measurement, presentation, and disclosure as applied to not-for-profit organizations. Clear and concise, this user-friendl...

Descripción completa

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autores principales: Larkin, Richard F. (Autor), DiTommaso, Marie (Autor), Ruppel, Warren (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Chichester, West Sussex, United Kingdom : John Wiley & Sons Ltd, 2015.
Temas:
Accounting > Standards > United States.
Nonprofit organizations > United States > Accounting.
Comptabilité > Normes > États-Unis.
Associations sans but lucratif > États-Unis > Comptabilité.
BUSINESS & ECONOMICS > Accounting > Financial.
Accounting > Standards
Nonprofit organizations > Accounting
United States
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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, Noncash Contributions, and Exchange Transactions ; 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.

Ejemplares similares