Wiley Not-for-Profit GAAP 2019
John Wiley & Sons Inc (Verlag)
978-1-119-51165-6 (ISBN)
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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
| Erscheinungsdatum | 15.08.2019 |
|---|---|
| Verlagsort | New York |
| Sprache | englisch |
| Gewicht | 666 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen |
| ISBN-10 | 1-119-51165-8 / 1119511658 |
| ISBN-13 | 978-1-119-51165-6 / 9781119511656 |
| Zustand | Neuware |
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