Wiley Not-for-Profit GAAP 2013: Interpretation and Application of Generally Accepted Accounting Principles

Wiley Not-for-Profit GAAP 2013 is a comprehensive, easy-to-use guide to the accounting and financial reporting principles used by not-for-profit organizations. Written with the needs of the financial statement preparer, user, and attestor in mind, this guide 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 2013 features many examples and illustrations that will assist professionals in applying authoritative literature to real-life situations.

• Easy-to-use information that enables users to find needed information quickly
• Coverage of accounting principles specifically related to not-for-profit organizations, as well as accounting principles applicable to all types of organizations
• Specific coverage of accounting issues for different types of not-for-profit organizations
• A disclosure checklist that helps financial statement preparers and attestors ensure that all disclosures required by GAAP have been considered
• Flowcharts, diagrams, and charts, wherever possible, to help facilitate the user's understanding of the material presented

Destined to become the reference you keep at your side, Wiley Not-for-Profit GAAP 2013 strives to be a thorough, reliable reference that nonprofit accounting professionals will use constantly.

Avainsanat: GAAP, audit guide, fair value measurements, financial statement presentation, grant document, current unrestricted fund, extent that the beneficiary, net periodic pension cost, unrestricted investment fund, representing executory costs, net periodic benefit cost, net pension cost, net asset class, ultimate trend rate, current restricted fund, restricted net assets, unrestricted general fund, nonmember income, health care cost trend rates, unrecognized net gain, full eligibility date, fixed asset fund, total plan assets, material uncertainties criteria, expected postretirement benefit obligation, unguaranteed residual value, Richard Larkin, Marie DiTommaso, nonprofit GAAP, Becker, Not-for-Profit Reporting: GAAP Plus Tax, Financial, and Regulatory Requirements, Lindsey, PPCs Guide to Nonprofit GAAP