Author |
Larkin, Richard F.,
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Subject |
Accounting -- Standards -- United States.
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Nonprofit organizations -- United States -- Accounting.
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Alt Name |
DiTommaso, Marie,
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Description |
1 online resource |
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. |
Note |
Includes index. |
|
Online resource; title from PDF title page (Wiley, viewed May 11, 2016). |
ISBN |
9781119271833 (electronic bk.) |
|
1119271835 (electronic bk.) |
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9781119107545 (electronic bk.) |
|
1119107547 (electronic bk.) |
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9781119107552 (electronic bk.) |
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1119107555 (electronic bk.) |
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1119107539 |
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9781119107538 |
OCLC # |
947837659 |
Additional Format |
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 approximately 728 pages 9781119271833 |
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