Not-for-profit GAAP 2014 : interpretation and application of Generally Accepted Accounting Principles for not-for-profit organizations /

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Bibliographic Details
Main Authors: Larkin, Richard F
Group Author: DiTommaso, Marie
Published: Wiley,
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.