Not-for-profit GAAP 2016: interpretation and application fo Generally Accepted Accounting Principles for Not-For-Profit organizations
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Bibliographische Detailangaben
Hauptverfasser: Larkin, Richard F. (VerfasserIn), DiTommaso, Marie (VerfasserIn)
Format: Elektronisch E-Book
Sprache:English
Veröffentlicht: Chichester, West Sussex, United Kingdom Wiley 2016
Schlagworte:
Online-Zugang:FRO01
UBG01
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Beschreibung: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. - Includes index
Beschreibung:1 online resource
ISBN:9781119271833
1119271835
9781119107545
1119107547

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