Wiley Not–for–Profit GAAP 2015: Interpretation and Application of Generally Accepted Accounting Principles (Wiley Regulatory Reporting) - Softcover

Larkin, Richard F.; DiTommaso, Marie; Ruppel, Warren

Softcover

ISBN 10: 1118945247 ISBN 13: 9781118945247

Verlag: John Wiley & Sons Inc, 2015

Inhaltsangabe

Detailed, practical coverage of GAAP, tailored to not-for-profit organizations Wiley 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 organizations Preparers 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.

Über diesen Titel

Über die Autorin bzw. den Autor

Richard F. Larkin, CPA (Bethesda, MD) is technical director of not-for-profit accounting and auditing for Long Group, Chartered, in Bethesda, Maryland. He is a certified public accountant with over 35 years of experience serving not-for-profit organizations. He teaches, speaks, and writes extensively on not-for-profit industry matters. Marie DiTommaso, CPA, (Woodcliff Lake, NJ) is a partner in her own CPA practice, DiTommaso & Ruppel, CPAs. She has over 20 years of experience in accounting and financial reporting in both the not-for-profit and commercial accounting environments

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The most practical, authoritative guide to Not-for-Profit GAAP

Wiley Not-for-Profit GAAP 2015 is a comprehensive, easy-to-use guide to the accounting and financial reporting principles used by not-for-profit organizations. It is written with the needs of the financial statement preparer, user, and attestor in mind, and provides a complete review of the authoritative accounting literature that impacts all types of not-for-profit organizations.

At the same time, Wiley Not-for-Profit GAAP 2015 features many examples and illustrations that will assist the reader in applying the principles to real-life situations. Key features include:

• Easy-to-use information that enables the reader to find what they need quickly
• Coverage of accounting principles specifically related to not-for-profit organizations, as well as accounting principles applicable to organizations of all kinds
• Coverage of accounting issues affecting different types of not-for-profit organizations
• A comprehensive disclosure checklist that helps financial statement preparers and attestors ensure that all disclosures required by GAAP have been considered
• Many examples and illustrations that make it easy to put accounting theory into practice

This 2015 edition includes new information covering:

• The definition of a public business entity
• Applicability of the FASB Private Company Accounting Framework to Not-for-Profits
• Service concession arrangements
• Revenue contracts with customers

Wiley Not-for-Profit GAAP 2015 is a thorough and reliable reference which is designed to be kept to hand on your desk, rather than on the shelf.

Details zur Ausgabe

• Verlag: John Wiley & Sons Inc
• Erscheinungsdatum: 2015
• Sprache: Englisch
• ISBN 10: 1118945247
• ISBN 13: 9781118945247
• Einband: Tapa blanda
• Anzahl der Seiten: 600
• Kontakt zum Hersteller: Nicht verfügbar
• Verantwortliche Person: Nicht verfügbar