03302cam a2200529Ii 4500
ocn875885495
OCoLC
20171224114601.0
m o d
cr cnu|||unuuu
140407s2014 nju o 001 0 eng d
DG1
eng
rda
pn
DG1
CUS
OCLCO
OCLCF
OCLCQ
DG1
9781118889275
(electronic bk.)
1118889274
(electronic bk.)
9781118734308
((pbk.)
9781118363249
(pbk.)
10.1002/9781118889275
doi
CHBIS
010441984
CHVBK
334091667
NZ1
15497437
NZ1
15906679
DEBBG
BV041877828
(OCoLC)875885495
n-us---
HF5686.N56
657.98/0973
22
MAIN
Larkin, Richard F.,
author.
Not-for-profit GAAP 2014 :
interpretation and application of Generally Accepted Accounting Principles for not-for-profit organizations /
Richard F. Larkin, Marine DiTommaso.
Hoboken, New Jersey :
Wiley,
[2014]
1 online resource (xiv, 584 pages)
text
txt
rdacontent
computer
c
rdamedia
online resource
cr
rdacarrier
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, and Noncash Contributions -- 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.
Online resource; title from PDF title page (Wiley, viewed April 22, 2014).
Nonprofit organizations
United States
Accounting.
Accounting
Standards
United States.
Accounting
Standards.
fast
(OCoLC)fst00795458
Nonprofit organizations
Accounting.
fast
(OCoLC)fst01038876
United States.
fast
(OCoLC)fst01204155
Electronic books.
DiTommaso, Marie,
author.
Print version:
Larkin, Richard F.
Wiley not-for-profit GAAP 2013.
Hoboken, N.J. : John Wiley & Sons Inc., 2013
9781118363249
(OCoLC)802319219
http://onlinelibrary.wiley.com/book/10.1002/9781118889275
Wiley Online Library
92
DG1
13377
13377