Wiley Not-For-Profit GAAP 2015 : Interpretation and Application of Generally Accepted Accounting Principles.

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 Examples -- Financial 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 Accounting -- Perspective 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 Requirements -- Chapter 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 Collections -- Perspective 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 -- Functions of the Budget -- Steps for Preparation -- Monthly and Quarterly Budgets -- Timely Interim Statements -- A Five-Year Master Plan -- Conclusion -- Chapter 18 Principal Federal and State Tax Reporting and Regulatory Requirements -- The Importance of Meeting Federal and State Reporting Requirements -- Organizations Exempt from tax -- Charitable Organizations -- Private Foundations -- Private Operating Foundations -- Other Concerns for Charities -- Noncharitable Exempt Organizations -- Unrelated Business Income -- Registration and Reporting.

Reports by Recipients of Federal Support -- Principal Federal tax Forms Filed -- Conclusion -- State Compliance Requirements -- Part 5 General Accounting Topics Applied to Not-for-Profit Organizations -- Chapter 19 Current Assets and Current Liabilities -- Perspective and Issues -- Concepts, Rules, and Examples -- Disclosure Requirements -- Chapter 20 Inventory -- Perspective and Issues -- Concepts, Rules, and Examples -- Disclosure Requirements -- Chapter 21 Long-Lived Assets, Depreciation, and Impairment -- Perspective and Issues -- Concepts, Rules, and Examples -- Disclosure Requirements -- Chapter 22 Intangible Assets -- Perspective and Issues -- Concepts, Rules, and Examples -- Disclosure Requirements -- Chapter 23 Contingencies -- Perspective and Issues -- Concepts, Rules, and Examples -- Accounting for Uncertainty in Income Taxes (FASB ASC 740-10) -- Disclosure Requirements -- Chapter 24 Mergers and Acquisitions -- Perspective and Issues -- Accounting for Mergers and Acquisitions of Not-For-Profit Organizations -- Conclusion -- Chapter 25 Accounting for Pensions and Postretirement Benefits -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- Accounting Requirements of FASB ASC 715-20 -- Disclosure Requirements -- Chapter 26 Long-Term Liabilities -- Perspective and Issues -- Concepts, Rules, and Examples -- Accounting for Costs Associated With Exit or Disposal Activites -- Environmental Remediation Liabilitys -- Chapter 27 Accounting Changes -- Perspective and Issues -- Chapter 28 Accounting for Leases -- Perspective and Issues -- Definitions of Terms -- Concepts, Rules, and Examples -- Disclosure Requirements -- Chapter 29 Financial Instruments -- Perspective and Issues -- Concepts, Rules, and Examples -- Chapter 30 Capitalization of Interest Costs -- Perspective and Issues -- Concepts, Rules, and Examples.

Disclosure Requirements -- Appendix: Disclosure Checklist -- Index -- EULA.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.