Not-for-profit GAAP 2014 : interpretation and application of Generally Accepted Accounting Principles for not-for-profit organizations /
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Main Authors: | |
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Group Author: | |
Published: |
Wiley,
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Publisher Address: | Hoboken, New Jersey : |
Publication Dates: | [2014] |
Literature type: | eBook |
Language: | English |
Subjects: | |
Online Access: |
http://onlinelibrary.wiley.com/book/10.1002/9781118889275 |
Carrier Form: | 1 online resource (xiv, 584 pages) |
ISBN: |
9781118889275 (electronic bk.) 1118889274 (electronic bk.) |
Index Number: | HF5686 |
CLC: | F234.2 |
Contents: | 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. |