Extent:
Online-Ressource (556 p.)
Type of publication: Book / Working Paper
Language: English
Notes:
Description based upon print version of record
Not-for-Profit GAAP 2011: Interpretation and Application of Generally Accepted Accounting Principles; CONTENTS; PREFACE; ABOUT THE AUTHORS; NOT-FOR-PROFIT ACCOUNTING LITERATURE; PART 1: OVERVIEW OF NOT-FOR-PROFIT ORGANIZATIONS; CHAPTER 1: OVERVIEW OF NOT-FOR-PROFIT ORGANIZATIONS; CHAPTER 2: CASH VERSUS ACCRUAL BASIS ACCOUNTING; PART 2: BASIC FINANCIAL STATEMENTS; CHAPTER 3: STATEMENT OF FINANCIAL POSITION; CHAPTER 4: STATEMENT OF ACTIVITIES; CHAPTER 5: STATEMENT OF CASH FLOWS; CHAPTER 6: OTHER FINANCIAL STATEMENT ISSUES; PART 3: SPECIFIC NOT-FOR-PROFIT ACCOUNTING TOPICS
CHAPTER 7: FUND ACCOUNTINGCHAPTER 8: NET ASSETS; CHAPTER 9: CONTRIBUTIONS, PLEDGES, AND NONCASH CONTRIBUTIONS; CHAPTER 10: INVESTMENTS; CHAPTER 11: AFFILIATED ORGANIZATIONS; CHAPTER 12: SPLIT-INTEREST AGREEMENTS; CHAPTER 13: FUND-RAISING AND JOINT COSTS; CHAPTER 14: FUNCTIONAL REPORTING; CHAPTER 15: COLLECTIONS; PART 4: OTHER ACCOUNTING-RELATED NOT-FOR-PROFIT TOPICS; CHAPTER 16: ACCOUNTING FOR SPECIFIC TYPES OF NOT-FOR-PROFITS; CHAPTER 17: IMPORTANCE OF BUDGETS TO A NOT-FOR-PROFIT; CHAPTER 18: PRINCIPAL FEDERAL AND STATE TAX REPORTING AND REGULATORY REQUIREMENTS
PART 5: GENERAL ACCOUNTING TOPICS APPLIED TO NOT-FOR-PROFIT ORGANIZATIONSCHAPTER 19: CURRENT ASSETS AND CURRENT LIABILITIES; CHAPTER 20: INVENTORY; CHAPTER 21: LONG-LIVED ASSETS, DEPRECIATION, AND IMPAIRMENT; CHAPTER 22: INTANGIBLE ASSETS; CHAPTER 23: CONTINGENCIES; CHAPTER 24: MERGERS AND ACQUISITIONS; CHAPTER 25: ACCOUNTING FOR PENSIONS AND POSTRETIREMENT BENEFITS; CHAPTER 26: LONG-TERM LIABILITIES; CHAPTER 27: ACCOUNTING CHANGES; CHAPTER 28: ACCOUNTING FOR LEASES; CHAPTER 29: FINANCIAL INSTRUMENTS; CHAPTER 30: CAPITALIZATION OF INTEREST COSTS; APPENDIX: DISCLOSURE CHECKLIST; INDEX;
ISBN: 978-0-470-55445-6 ; 978-1-118-06007-0 ; 978-0-470-55445-6
Source:
ECONIS - Online Catalogue of the ZBW
Persistent link: https://www.econbiz.de/10012676469