Wiley not-for-profit GAAP 2015 interpretation and application of generally accepted accounting principles
Detailed, practical coverage of GAAP, tailored to not-for-profitorganizations Wiley Not-for-Profit GAAP 2015 is a thorough examinationof the authoritative standards for measurement, presentation, anddisclosure as applied to not-for-profit organizations. Clear andconcise, this user-friendly guide ex...
| Otros Autores: | , |
|---|---|
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Chichester, West Sussex :
Wiley
2015.
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| Edición: | 1st edition |
| Colección: | Wiley Regulatory Reporting
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009629817306719 |
Tabla de Contenidos:
- Cover; Title Page; Copyright; Contents; Preface; About the Authors; Not-for-Profit Accounting Literature; Part 1 Overview of Not-for-Profit Organizations; Chapter 1 Overview of Not-for-Profit Organizations; Perspective and Issues; Chapter 2 Cash versus Accrual Basis Accounting; Perspective and Issues; Concepts, Rules, and Examples; Legal Requirements; Conclusion; Part 2 Basic Financial Statements; Chapter 3 Statement of Financial Position; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements; Chapter 4 Statement of Activities; Perspective and Issues
- Concepts, Rules, and ExamplesFinancial Statement Presentation; Disclosure Requirements; Chapter 5 Statement of Cash Flows; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements; Chapter 6 Other Financial Statement Issues; Comparative Financial Information; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements; Presenting Fund and net Asset Information; Interim Reporting; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements; Subsequent Events; Public Entities; Part 3 Specific Not-for-Profit Accounting Topics
- Chapter 7 Fund AccountingPerspective and Issues; Concepts, Rules, and Examples; Conclusion; Chapter 8 Net Assets; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements; Chapter 9 Contributions, Pledges, Noncash Contributions, and Exchange Transactions; Perspective and Issues; Concepts, Rules, and Examples; Appendix A Checklist; Appendix B Checklist; Appendix C Checklist; Appendix D Checklist; Appendix E Checklist; Appendix F Checklist; Appendix G Checklist; Disclosure Requirements; Chapter 10 Investments; Perspective and Issues; Concepts, Rules, and Examples
- Disclosure RequirementsChapter 11 Affiliated Organizations; Perspective and Issues; Concepts, Rules, and Examples; Reporting of Related Entities; Concepts, Rules, and Examples; Pass-Through Gifts; Appendix A Checklist; Chapter 12 Split-Interest Agreements; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements; Chapter 13 Fundraising and Joint Costs; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements; Appendix A Checklist; Chapter 14 Functional Reporting; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements
- Chapter 15 CollectionsPerspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements; Part 4 Other Accounting-Related Not-for-Profit Topics; Chapter 16 Accounting for Specific Types of Not-for-Profits; Perspective and Issues; 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 Stations; Chapter 17 Importance of Budgets to a Not-for-Profit
- Perspective and Issues
