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More About This Title Wiley GAAP N-f-P 98: Interpretation and Application of Generally Accepted Accounting Principles forNot-for-Profit Organizations 1998
English
Basic Structure of a Not-for- Profit Organization.
Cash Versus Accrual Basis Accounting.
BASIC FINANCIAL STATEMENTS.
Statement of Financial Position.
Statement of Activities.
Statement of Cash Flows.
Other Financial Statement Issues.
NOT-FOR-PROFIT SPECIFIC ACCOUNTING.
Fund Accounting.
Net Assets.
Contributions, Pledges, and Noncash Contributions.
Split-Interest Agreements.
Fund-Raising and Joint Costs.
Agency Transactions.
Functional Reporting.
Collections.
GENERAL ACCOUNTING ISSUES.
Current Assets and Current Liabilities.
Inventory.
Long-Lived Assets, Depreciation.
and Impairment.
Intangible Assets.
Investments.
Equity Methods of Accounting.
Contingencies.
Business Combinations.
Affiliated Organizations.
Accounting for Pensions and Postretirement of Benefits.
Long-Term Debt and Restructuring Troubled Debt.
Accounting Changes.
Prior Period Adjustments.
Accounting for Leases.
Financial Instruments.
Capitalization of Interest Costs.
OTHER NOT-FOR-PROFIT ISSUES.
Accounting for Other Types of Not-for-Profits.
Importance of Budgets to a Not-for-Profit.
Principal Federal and State Tax and Regulatory Compliance Requirements.
