Description: 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. Preface vii About the Authors ix Not-for-Profit Accounting Literature xi Part 1 Overview of Not-for-Profit Organizations 1 Chapter 1 Overview of Not-for-Profit Organizations 3 Chapter 2 Cash versus Accrual-Basis Accounting 11 Part 2 Basic Financial Statements 21 Chapter 3 Statement of Financial Position 23 Chapter 4 Statement of Activities 31 Chapter 5 Statement of Cash Flows 39 Chapter 6 Other Financial Statement Issues 55 Part 3 Specific Not-for-Profit Accounting Topics 73 Chapter 7 Fund Accounting 75 Chapter 8 Net Assets 87 Chapter 9 Contributions, Pledges, Noncash Contributions, and Exchange Transactions 97 Chapter 10 Investments 143 Chapter 11 Affiliated Organizations 163 Chapter 12 Split-Interest Agreements 185 Chapter 13 Fundraising and Joint Costs 195 Chapter 14 Functional Reporting 209 Chapter 15 Collections 215 Part 4 Other Accounting-Related Not-for-Profit Topics 219 Chapter 16 Accounting for Specific Types of Not-for-Profits 221 Chapter 17 Importance of Budgets to a Not-for-Profit 235 Chapter 18 Principal Federal and State Tax Reporting and Regulatory Requirements 253 Part 5 General Accounting Topics Applied to Not-for-Profit Organizations 315 Chapter 19 Current Assets and Current Liabilities 317 Chapter 20 Inventory 325 Chapter 21 Long-Lived Assets, Depreciation, and Impairment 333 Chapter 22 Intangible Assets 345 Chapter 23 Contingencies 355 Chapter 24 Mergers and Acquisitions 371 Chapter 25 Accounting for Pensions and Postretirement Benefits 385 Chapter 26 Long-Term Liabilities 423 Chapter 27 Accounting Changes 441 Chapter 28 Accounting for Leases 447 Chapter 29 Financial Instruments 485 Chapter 30 Capitalization of Interest Costs 497 Appendix: Disclosure Checklist 503 Index 533
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EAN: 9781119595953
UPC: 9781119595953
ISBN: 9781119595953
MPN: N/A
Book Title: Wiley Not-for-Profit GAAP 2020: Interpretation and
Item Length: 23.4 cm
Number of Pages: 576 Pages
Language: English
Publication Name: Wiley Not-for-Profit GAAP 2020: Interpretation and Application of Generally Accepted Accounting Principles
Publisher: John Wiley & Sons INC International Concepts
Publication Year: 2020
Subject: Accounting
Item Height: 232 mm
Item Weight: 846 g
Type: Textbook
Author: Marie Ditommaso, Richard F. Larkin, Warren Ruppel
Series: Wiley Regulatory Reporting
Item Width: 190 mm
Format: Paperback
