Wiley not-for-profit GAAP 2004 interpretation and application of generally accepted accounting principles for not-for-profit organizations
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| Hauptverfasser: | , |
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| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Hoboken, NJ
Wiley
2004
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| Online-Zugang: | Inhaltsverzeichnis |
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Datensatz im Suchindex
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|---|---|
| adam_text | CONTENTS
PAGE
CHAPTER TITLE NO.
AUTHORITATIVE ACCOUNTING PRONOUNCEMENTS XI
PART 1 OVERVIEW OF NOT-FOR-PROFIT ORGANIZATIONS
1 OVERVIEW OF NOT-FOR-PROFIT ORGANIZATIONS 3
2 CASH VERSUS ACCRUAL BASIS ACCOUNTING 7
PART 2 BASIC FINANCIAL STATEMENTS
3 STATEMENT OF FINANCIAL POSITION 19
4 STATEMENT OF ACTIVITIES 25
5 STATEMENT OF CASH FLOWS 34
6 OTHER FINANCIAL STATEMENT ISSUES 47
PART 3 SPECIFIC NOT-FOR-PROFIT ACCOUNTING TOPICS
7 FUND ACCOUNTING 67
8 NET ASSETS 79
9 CONTRIBUTIONS, PLEDGES, AND NONCASH CONTRIBUTIONS 84
APPENDIX A CHECKLIST 101
APPENDIX B CHECKLIST 103
APPENDIX C CHECKLIST 105
APPENDIX D CHECKLIST 107
APPENDIX E CHECKLIST 109
APPENDIX F CHECKLIST 112
10 INVESTMENTS 116
11 AFFILIATED ORGANIZATIONS 127
APPENDIX A CHECKLIST 143
12 SPLIT-INTEREST AGREEMENTS 145
13 FUND-RAISING AND JOINT COSTS 156
14 FUNCTIONAL REPORTING 169
15 COLLECTIONS 174
PART 4 OTHER ACCOUNTING-RELATED NOT-FOR-PROFIT ISSUES TOPICS
16 ACCOUNTING FOR SPECIFIC TYPES OF NOT-FOR-PROFITS 181
ASSOCIATIONS AND PROFESSIONAL SOCIETIES 181
CHURCHES 184
CLUBS 185
PAGE
CHAPTER TITLE NO.
LIBRARIES 186
MUSEUMS 187
PERFORMING ARTS ORGANIZATIONS 188
PRIVATE FOUNDATIONS 189
RELIGIOUS ORGANIZATIONS OTHER THAN CHURCHES 192
RESEARCH AND SCIENTIFIC ORGANIZATIONS 193
PRIVATE ELEMENTARY AND SECONDARY SCHOOLS 194
PUBLIC BROADCASTING SYSTEMS 194
17 IMPORTANCE OF BUDGETS TO A NOT-FOR-PROFIT 196
18 PRINCIPAL FEDERAL AND STATE TAX REPORTING AND REGULATORY REQUIRE-
MENTS 204
PART 5 GENERAL ACCOUNTING TOPICS APPLIED TO NOT-FOR-PROFIT
ORGANIZATIONS
19 CURRENT ASSETS AND CURRENT LIABILITIES 263
20 INVENTORY 270
21 LONG-LIVED ASSETS, DEPRECIATION, AND IMPAIRMENT 278
22 INTANGIBLE ASSETS 291
23 CONTINGENCIES 296
24 BUSINESS COMBINATIONS 307
25 ACCOUNTING FOR PENSIONS AND POSTRETIREMENT BENEFITS 316
26 LONG-TERM LIABILITIES 347
27 ACCOUNTING CHANGES 366
28 ACCOUNTING FOR LEASES 378
29 FINANCIAL INSTRUMENTS 413
30 CAPITALIZATION OF INTEREST COSTS 419
APPENDIX: DISCLOSURE CHECKLIST 425
INDEX 445
|
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| id | DE-604.BV017933753 |
| illustrated | Not Illustrated |
| indexdate | 2024-12-23T16:29:34Z |
| institution | BVB |
| isbn | 0471473073 |
| language | English |
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| publishDate | 2004 |
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| spellingShingle | Larkin, Richard F. DiTommaso, Marie Wiley not-for-profit GAAP 2004 interpretation and application of generally accepted accounting principles for not-for-profit organizations Generally Accepted Accounting Principles (DE-588)4465431-5 gnd Nonprofit organizations Accounting Standards United States Nonprofit-Organisation (DE-588)4293729-2 gnd |
| subject_GND | (DE-588)4465431-5 (DE-588)4293729-2 |
| title | Wiley not-for-profit GAAP 2004 interpretation and application of generally accepted accounting principles for not-for-profit organizations |
| title_alt | Not-for-profit GAAP 2004 |
| title_auth | Wiley not-for-profit GAAP 2004 interpretation and application of generally accepted accounting principles for not-for-profit organizations |
| title_exact_search | Wiley not-for-profit GAAP 2004 interpretation and application of generally accepted accounting principles for not-for-profit organizations |
| title_full | Wiley not-for-profit GAAP 2004 interpretation and application of generally accepted accounting principles for not-for-profit organizations Richard F. Larkin ; Marie DiTommaso |
| title_fullStr | Wiley not-for-profit GAAP 2004 interpretation and application of generally accepted accounting principles for not-for-profit organizations Richard F. Larkin ; Marie DiTommaso |
| title_full_unstemmed | Wiley not-for-profit GAAP 2004 interpretation and application of generally accepted accounting principles for not-for-profit organizations Richard F. Larkin ; Marie DiTommaso |
| title_short | Wiley not-for-profit GAAP 2004 |
| title_sort | wiley not for profit gaap 2004 interpretation and application of generally accepted accounting principles for not for profit organizations |
| title_sub | interpretation and application of generally accepted accounting principles for not-for-profit organizations |
| topic | Generally Accepted Accounting Principles (DE-588)4465431-5 gnd Nonprofit organizations Accounting Standards United States Nonprofit-Organisation (DE-588)4293729-2 gnd |
| topic_facet | Generally Accepted Accounting Principles Nonprofit organizations Accounting Standards United States Nonprofit-Organisation USA |
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