Wiley Not-For-Profit GAAP 2001: Interpretation and Application of Generally Accepted Accounting Standards for Not-for-Profit Organizations 2001 - Softcover

Larkin, Richard F.; DiTommaso, Marie

9780471397953: Wiley Not-For-Profit GAAP 2001: Interpretation and Application of Generally Accepted Accounting Standards for Not-for-Profit Organizations 2001

Softcover

ISBN 10: 0471397954 ISBN 13: 9780471397953

Publisher: Wiley, 2001

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The most practical, authoritative guide to not-for-profit GAAP

Wiley Not-for-Profit GAAP 2001 is a comprehensive, easy-to-use guide to

the accounting and financial reporting principles used by not-for-profit organizations. It is written with the needs of both the financial statement preparer and attestor in mind. It 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 2001 features many examples and illustrations that will assist the reader in applying authoritative literature to real-life situations. Wiley Not-for-Profit GAAP 2001 excels in providing financial statement preparers and attestors with the most comprehensive and usable information because of these features:

• Easy-to-use information that enables the reader 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 comprehensive disclosure checklist that helps financial statement preparers and attestors ensure all disclosures required by GAAP have been considered

• Many examples and illustrations that make putting accounting theory into practice an easy task

This 2001 Edition also includes new information covering:

• FASB Statements No. 137 and 138, which amend and defer the effective date of FASB Statement No. 133 "Accounting for Derivative Financial Instruments and Hedging Activities"

• FASB Concepts Statement No. 7 "Using Cash Flow and Present Value in Accounting Measurements"

• FAF’s Financial Accounting Series Special Report "Accounting by Recipients for Nonreciprocal Transfers, Excluding Contributions by Owners: Their Definition, Recognition, and Measurement"

• FASB Exposure Draft "Business Combinations and Intangible Assets," including coverage

of the latest discussions of the separate project on combinations and mergers of not-for-profit organizations

• FASB Exposure Draft "Accounting for the Impairment or Disposal of Long-Lived Assets and for Obligations Associated with Disposal Activities"

• Latest revision of the AICPA Audit and Accounting Guide for Not-for-Profit Organizations

Wiley Not-for-Profit GAAP 2001 strives to be a thorough, reliable reference that you’ll use constantly. It’s designed to be kept on your desk rather than on your bookshelf.

And don’t forget to add Wiley Not-for-Profit Accounting Field Guide 2001 to your library

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