UID:
almafu_9959326924402883
Format:
1 online resource
ISBN:
9781119271833
,
1119271835
,
9781119107545
,
1119107547
,
9781119107552
,
1119107555
Note:
Includes index.
,
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.
Additional Edition:
Print version: Larkin, Richard F. Not-for-profit GAAP 2016 : interpretation and application of Generally Accepted Accounting Principles for not-for-profit organizations. Chichester, England : Wiley, ©2016 ISBN 9781119271833
Language:
English
Keywords:
Electronic books.
;
Electronic books.
;
Electronic books.
URL:
https://onlinelibrary.wiley.com/doi/book/10.1002/9781119271833
URL:
https://onlinelibrary.wiley.com/doi/book/10.1002/9781119271833
URL:
https://onlinelibrary.wiley.com/doi/book/10.1002/9781119271833
