Cover Image

Not-for-profit GAAP 2016 : interpretation and application of Generally Accepted Accounting Principles for Not-For-Profit organizations /

Bibliographic Details
Main Authors: Larkin, Richard F. (Author), DiTommaso, Marie (Author)
Corporate Author: EBSCOhost
Format: eBook
Language:English
Published: Chichester, West Sussex, United Kingdom : Wiley, 2015.
Subjects:
Accounting > Standards > United States.
Nonprofit organizations > United States > Accounting.
Electronic books.
Online Access:Connect to the full text of this electronic book
Table of Contents:
  • Overview of Not-For-Profit Organizations. 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.