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Detailed, practical coverage of GAAP, tailored to not-for-profit organizationsWiley Not-for-Profit GAAP 2015 is a thorough examination of the authoritative standards for measurement, presentation, and disclosure as applied to not-for-profit organizations. Clear and concise, this user-friendly guide explains the fundamentals of GAAP in an easily-accessible format that includes flowcharts and diagrams to help facilitate the reader's understanding of the material presented, including a financial statement disclosure checklist to confirm GAAP adherence. Designed specifically for accountants in public practice and industry, this guide covers all relevant FASB and AICPA guidelines, to provide a complete reference tool for auditors who need a comprehensive understanding of GAAP for not-for-profit organizations.Due to these organizations' unique characteristics, not-for-profit accountants must adhere to specific Generally Accepted Accounting Principles. These requirements are complex and ever evolving, but Wiley Not-for-Profit GAAP 2015 brings them together in a single volume that contains the most up-to-the-minute information available.* Refine basic financial statements, including Financial Position, Activities, and Cash Flow* Tackle not-for-profit-specific issues like fundraising, noncash contributions, affiliations, and pledges* Tailor accounting methods to the specific type of organization, with budgeting, tax reporting, and regulatory advice* Discover how general accounting topics like assets, mergers, and liabilities are applied to not-for-profit organizationsPreparers and auditors of not-for-profit accounts must stay up-to-date on the latest GAAP practices to best serve the organization, while complying with all disclosure, reporting, and regulatory requirements. Wiley Not-for-Profit GAAP 2015 provides extensive coverage and practical advice on the latest GAAP, tailored to the not-for-profit organization's unique needs.

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

Preface viiAbout the Authors ixNot-for-Profit Accounting Literature xiPart 1 Overview of Not-for-Profit Organizations 1Chapter 1 Overview of Not-for-Profit Organizations 3Chapter 2 Cash versus Accrual Basis Accounting 11Part 2 Basic Financial Statements 21Chapter 3 Statement of Financial Position 23Chapter 4 Statement of Activities 31Chapter 5 Statement of Cash Flows 41Chapter 6 Other Financial Statement Issues 55Part 3 Specific Not-for-Profit Accounting Topics 75Chapter 7 Fund Accounting 77Chapter 8 Net Assets 91Chapter 9 Contributions, Pledges, Noncash Contributions, and Exchange Transactions 101Chapter 10 Investments 151Chapter 11 Affiliated Organizations 175Chapter 12 Split-Interest Agreements 199Chapter 13 Fundraising and Joint Costs 211Chapter 14 Functional Reporting 227Chapter 15 Collections 233Part 4 Other Accounting-Related Not-for-Profit Topics 237Chapter 16 Accounting for Specific Types of Not-for-Profits 239Chapter 17 Importance of Budgets to a Not-for-Profit 255Chapter 18 Principal Federal and State Tax Reporting and Regulatory Requirements 275Part 5 General Accounting Topics Applied to Not-for-Profit Organizations 337Chapter 19 Current Assets and Current Liabilities 339Chapter 20 Inventory 349Chapter 21 Long-Lived Assets, Depreciation, and Impairment 359Chapter 22 Intangible Assets 373Chapter 23 Contingencies 381Chapter 24 Mergers and Acquisitions 397Chapter 25 Accounting for Pensions and Postretirement Benefits 413Chapter 26 Long-Term Liabilities 455Chapter 27 Accounting Changes 475Chapter 28 Accounting for Leases 483Chapter 29 Financial Instruments 523Chapter 30 Capitalization of Interest Costs 537Appendix: Disclosure Checklist 543Index 573