Wiley Not-for-Profit GAAP 2005 : Interpretation and Application of Generally Accepted Accounting Principles for Not-for-Profit Organizations

by Richard F. Larkin (Price Waterhouse); Marie DiTommaso (DiTommaso & Ruppel, CPA's, Woodcliff Lake, NJ)

• ISBN13: 9780471668398
• ISBN10: 0471668397
• Edition: 2nd
• Format: Paperback
• Copyright: 2005-01-01
• Publisher: Wiley

Summary

Keep abreast of all the latest standards for measurement, presentation, and disclosure relevant to non-profit entities with this clear, concise, and user-friendly reference. Included are Financial Accounting Standards Board Statements, Interpretations and Technical Bulletins, Accounting Principles Board Opinions, Accounting Research Bulletins, AICPA Statements of Position, and FASB EITF (Emerging Issues Task Force) issues pertinent to non-profit organizations.Order your copy today!

Table of Contents

Authoritative Accounting Pronouncements.

Part 1: Overview of Not-for-Profit Organizations.

1. Overview of Not-for-Profit Organizations.

2. Cash versus Accrual Basis Accounting.

Part 2: Basic Financial Statements.

3. Statement of Financial Position.

4. Statement of Activities.

5. Statement of Cash Flows.

6. Other Financial Statement Issues.

Part 3: Specific Not-for-Profit Accounting Topics.

7. Fund Accounting.

8. Net Assets.

9. Contributions, Pledges, and Noncash Contributions.

Appendix A Checklist.

Appendix B Checklist.

Appendix C Checklist.

Appendix D Checklist.

Appendix E Checklist.

Appendix F Checklist.

10. Investments.

11. Affiliated Organizations.

Appendix A Checklist.

12. Split-Interest Agreements.

13. Fund-Raising and Joint Costs.

14. Functional Reporting.

15. Collections.

Part 4: Other Accounting-Related Not-for-Profit Issues Topics.

16. Accounting for Specific Types of Not-for-Profits.

Associations and Professional Societies.

Churches.

Clubs.

Libraries.

Museums.

Performing Arts Organizations.

Private Foundations.

Religious Organizations other than Churches.

Research and Scientific Organizations.

Private Elementary and Secondary Schools.

Public Broadcasting Systems.

17. Importance of Budgets to a Not-for-Profit.

18. Principal Federal and State Tax Reporting and Regulatory Requirements.

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

19. Current Assets and Current Liabilities.

20. Inventory.

21. Long-Lived Assets, Depreciation, and Impairment.

22. Intangible Assets.

23. Contingencies.

24. Business Combinations.

25. Accounting for Pensions and Postretirement Benefits.

26. Long-Term Liabilities.

27. Accounting Changes.

28. Accounting for Leases.

29. Financial Instruments.

30. Capitalization of Interest Costs.

Appendix: Disclosure Checklist.

Index.