Wiley Not-for-Profit GAAP 2019 (eBook)

Interpretation and Application of Generally Accepted Accounting Principles
eBook Download: PDF
2019 | 1. Auflage
576 Seiten
Wiley (Verlag)
978-1-119-51161-8 (ISBN)

Lese- und Medienproben

Wiley Not-for-Profit GAAP 2019 -  Marie DiTommaso,  Richard F. Larkin
Systemvoraussetzungen
82,22 inkl. MwSt
  • Download sofort lieferbar
  • Zahlungsarten anzeigen
The essential not-for-profit GAAP reference, updated with the latest standards Wiley Not-for-Profit GAAP 2019 is the essential accounting resource for not-for-profit organizations, providing quick access to the most up-to-date standards and practical tools for implementation. Designed help you find the answers you need quickly and easily, this guide features helpful visual aids alongside detailed explanations tailored to the not-for-profit sector. Authoritative discussion covers Financial Accounting Standards Board (FASB) Accounting Standards Codification, which includes the standards originally issued in the Statements, Interpretations and Technical Bulletins; Accounting Principles Board Opinions, Accounting Research Bulletins, AICPA Statements of Position and FASB Emerging Issues Task Force statements relevant to the not-for-profit organization. The unique characteristics of the not-for-profit organization demand adherence to specific GAAP; auditors and preparers must understand these standards, stay up-to-date as they continue to evolve and know how to apply them in the course of real-world financial statement preparation. This book provides the guidance you need in a user-friendly format. Get up to date on the latest changes to GAAP affecting not-for-profit organizations Reference authoritative standards for measurement, presentation and disclosure Consult flowcharts, diagrams and charts to find answers at a glance Double-check disclosures against a checklist of GAAP requirements Accounting standards are constantly changing, and the special requirements targeting not-for-profits add an additional challenge to full compliance. Instead of wading through dozens of volumes of official pronouncements to locate relevant information, consult an all-in-one resource targeted specifically to not-for-profit GAAP one that is updated annually to bring you the most current information available. Wiley Not-for-Profit GAAP 2019 provides clear answers and practical guidance to help you streamline GAAP implementation and ensure compliance.

Richard F. Larkin, CPA (Bethesda, MD) is technical director of not-for-profit accounting and auditing for Long Group, Chartered, in Bethesda, Maryland. He is a certified public accountant with over 35 years of experience serving not-for-profit organizations. He teaches, speaks, and writes extensively on not-for-profit industry matters.

Preface vii

About the Authors ix

Not-for-Profit Accounting Literature xi

Part 1 Overview of Not-for-Profit Organizations 1

Chapter 1 Overview of Not-for-Profit Organizations 3

Chapter 2 Cash versus Accrual-Basis Accounting 11

Part 2 Basic Financial Statements 21

Chapter 3 Statement of Financial Position 23

Chapter 4 Statement of Activities 33

Chapter 5 Statement of Cash Flows 43

Chapter 6 Other Financial Statement Issues 59

Part 3 Specific Not-for-Profit Accounting Topics 77

Chapter 7 Fund Accounting 79

Chapter 8 Net Assets 91

Chapter 9 Contributions, Pledges, Noncash Contributions, and Exchange Transactions 101

Chapter 10 Investments 149

Chapter 11 Affiliated Organizations 169

Chapter 12 Split-Interest Agreements 191

Chapter 13 Fundraising and Joint Costs 201

Chapter 14 Functional Reporting 215

Chapter 15 Collections 221

Part 4 Other Accounting-Related Not-for-Profit Topics 225

Chapter 16 Accounting for Specific Types of Not-for-Profits 227

Chapter 17 Importance of Budgets to a Not-for-Profit 241

Chapter 18 Principal Federal and State Tax Reporting and Regulatory Requirements 259

Part 5 General Accounting Topics Applied to Not-for-Profit Organizations 321

Chapter 19 Current Assets and Current Liabilities 323

Chapter 20 Inventory 331

Chapter 21 Long-Lived Assets, Depreciation, and Impairment 339

Chapter 22 Intangible Assets 351

Chapter 23 Contingencies 359

Chapter 24 Mergers and Acquisitions 375

Chapter 25 Accounting for Pensions and Postretirement Benefits 391

Chapter 26 Long-Term Liabilities 429

Chapter 27 Accounting Changes 447

Chapter 28 Accounting for Leases 453

Chapter 29 Financial Instruments 491

Chapter 30 Capitalization of Interest Costs 503

Appendix: Disclosure Checklist 509

Index 539

Erscheint lt. Verlag 5.9.2019
Sprache englisch
Themenwelt Sachbuch/Ratgeber Beruf / Finanzen / Recht / Wirtschaft Bewerbung / Karriere
Recht / Steuern Wirtschaftsrecht
Wirtschaft Betriebswirtschaft / Management Rechnungswesen / Bilanzen
Schlagworte Accounting • GAAP • GAAP (US-Vorschriften Rechnungslegung) • Rechnungswesen
ISBN-10 1-119-51161-5 / 1119511615
ISBN-13 978-1-119-51161-8 / 9781119511618
Haben Sie eine Frage zum Produkt?
PDFPDF (Adobe DRM)

Kopierschutz: Adobe-DRM
Adobe-DRM ist ein Kopierschutz, der das eBook vor Mißbrauch schützen soll. Dabei wird das eBook bereits beim Download auf Ihre persönliche Adobe-ID autorisiert. Lesen können Sie das eBook dann nur auf den Geräten, welche ebenfalls auf Ihre Adobe-ID registriert sind.
Details zum Adobe-DRM

Dateiformat: PDF (Portable Document Format)
Mit einem festen Seiten­layout eignet sich die PDF besonders für Fach­bücher mit Spalten, Tabellen und Abbild­ungen. Eine PDF kann auf fast allen Geräten ange­zeigt werden, ist aber für kleine Displays (Smart­phone, eReader) nur einge­schränkt geeignet.

Systemvoraussetzungen:
PC/Mac: Mit einem PC oder Mac können Sie dieses eBook lesen. Sie benötigen eine Adobe-ID und die Software Adobe Digital Editions (kostenlos). Von der Benutzung der OverDrive Media Console raten wir Ihnen ab. Erfahrungsgemäß treten hier gehäuft Probleme mit dem Adobe DRM auf.
eReader: Dieses eBook kann mit (fast) allen eBook-Readern gelesen werden. Mit dem amazon-Kindle ist es aber nicht kompatibel.
Smartphone/Tablet: Egal ob Apple oder Android, dieses eBook können Sie lesen. Sie benötigen eine Adobe-ID sowie eine kostenlose App.
Geräteliste und zusätzliche Hinweise

Buying eBooks from abroad
For tax law reasons we can sell eBooks just within Germany and Switzerland. Regrettably we cannot fulfill eBook-orders from other countries.

Mehr entdecken
aus dem Bereich
Besser führen, verhandeln und präsentieren – so entwickeln Sie Ihren …

von Eva Ullmann

eBook Download (2023)
Springer-Verlag
22,99
Bürgerliches Recht, Handelsrecht, Gesellschaftsrecht, …

von Wolfgang Kallwass; Peter Abels; Olaf Müller-Michaels

eBook Download (2024)
Vahlen (Verlag)
31,99