Wiley not-for-profit GAAP 2020 interpretation and application of generally accepted accounting principles
"Ensure that your not-for-profit accounting is airtight for 2020 Not-for profit organizations have unique characteristics, so they must adhere to a specific set of generally accepted accounting principles (GAAP). Wiley Not-For-Profit GAAP 2020 provides practical guidance on how to identify and...
| Otros Autores: | , |
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Hoboken, New Jersey :
Wiley
2020.
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009630779406719 |
Tabla de Contenidos:
- Part 1. Overview of not-for-profit organizations. Overview of not-for-profit organizations ; Cash versus accural-basis accounting
- Part 2. Basic financial statements. Statement of financial position ; Statement of activities ; Statement of cash flows ; Other financial statement issues
- Part 3. 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
- Part 4. 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
- Part 5. General accounting topics applies 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 cost.
