Wiley Not-for-Profit GAAP 2013
Wiley Not-for-Profit GAAP 2013

Author: Richard F. Larkin

Publisher: John Wiley & Sons

Published: 2012-12-18

Total Pages: 601

ISBN-13: 1118420640

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

Wiley GAAP 2013
Wiley GAAP 2013

Author: Joanne M. Flood

Publisher: John Wiley & Sons

Published: 2012-10-19

Total Pages: 1685

ISBN-13: 1118421280

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The most practical, authoritative guide to GAAP Wiley GAAP 2013 contains complete coverage of all levels of GAAP, indexed to the ASC. Wiley GAAP renders GAAP more understandable and accessible for research, and has been designed to reduce the amount of time and effort needed to solve accounting research issues. Providing interpretive guidance and a wealth of real-world, content-rich examples and illustrations, this invaluable guide offers clear, user-friendly guidance on every pronouncement including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, AICPA Statements of Position, and AICPA Accounting Interpretations. Offers insight into the application of complex financial reporting rules Contains detailed index for easy reference use Includes a comprehensive cross-reference of accounting topics to the FASB codification system With easy-to-access information, this reliable resource offers complete coverage of the entire GAAP hierarchy.

Wiley Not-for-Profit GAAP 2015
Wiley Not-for-Profit GAAP 2015

Author: Richard F. Larkin

Publisher: John Wiley & Sons

Published: 2015-01-22

Total Pages: 600

ISBN-13: 1118945212

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Detailed, practical coverage of GAAP, tailored to not-for-profit organizations Wiley Not-for-Profit GAAP 2015 is a thorough examination of the authoritative standards for measurement, presentation, and disclosure as applied to not-for-profit organizations. Clear and concise, this user-friendly guide explains the fundamentals of GAAP in an easily-accessible format that includes flowcharts and diagrams to help facilitate the reader's understanding of the material presented, including a financial statement disclosure checklist to confirm GAAP adherence. Designed specifically for accountants in public practice and industry, this guide covers all relevant FASB and AICPA guidelines, to provide a complete reference tool for auditors who need a comprehensive understanding of GAAP for not-for-profit organizations. Due to these organizations' unique characteristics, not-for-profit accountants must adhere to specific Generally Accepted Accounting Principles. These requirements are complex and ever evolving, but Wiley Not-for-Profit GAAP 2015 brings them together in a single volume that contains the most up-to-the-minute information available. Refine basic financial statements, including Financial Position, Activities, and Cash Flow Tackle not-for-profit-specific issues like fundraising, noncash contributions, affiliations, and pledges Tailor accounting methods to the specific type of organization, with budgeting, tax reporting, and regulatory advice Discover how general accounting topics like assets, mergers, and liabilities are applied to not-for-profit organizations Preparers and auditors of not-for-profit accounts must stay up-to-date on the latest GAAP practices to best serve the organization, while complying with all disclosure, reporting, and regulatory requirements. Wiley Not-for-Profit GAAP 2015 provides extensive coverage and practical advice on the latest GAAP, tailored to the not-for-profit organization's unique needs.

Wiley Not-for-Profit GAAP 2018
Wiley Not-for-Profit GAAP 2018

Author: Richard F. Larkin

Publisher: John Wiley & Sons

Published: 2018-07-03

Total Pages: 560

ISBN-13: 1119396182

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The essential not-for-profit GAAP reference, updated with the latest standards Wiley Not-for-Profit GAAP 2018 is the essential accounting resource for not-for-profit organizations, providing quick access to the most up-to-date standards and practical tools for implementation. Designed help you find the answers you need quickly and easily, this guide features helpful visual aids alongside detailed explanations tailored to the not-for-profit sector. Authoritative discussion covers Financial Accounting Standards Board (FASB) Accounting Standards Codification, which includes the standards originally issued in the Statements, Interpretations and Technical Bulletins; Accounting Principles Board Opinions, Accounting Research Bulletins, AICPA Statements of Position and FASB Emerging Issues Task Force statements relevant to the not-for-profit organization. The unique characteristics of the not-for-profit organization demand adherence to specific GAAP; auditors and preparers must understand these standards, stay up-to-date as they continue to evolve and know how to apply them in the course of real-world financial statement preparation. This book provides the guidance you need in a user-friendly format. Get up to date on the latest changes to GAAP affecting not-for-profit organizations Reference authoritative standards for measurement, presentation and disclosure Consult flowcharts, diagrams and charts to find answers at a glance Double-check disclosures against a checklist of GAAP requirements Accounting standards are constantly changing, and the special requirements targeting not-for-profits add an additional challenge to full compliance. Instead of wading through dozens of volumes of official pronouncements to locate relevant information, consult an all-in-one resource targeted specifically to not-for-profit GAAP — one that is updated annually to bring you the most current information available. Wiley Not-for-Profit GAAP 2018 provides clear answers and practical guidance to help you streamline GAAP implementation and ensure compliance.

Wiley Not-for-Profit GAAP 2016
Wiley Not-for-Profit GAAP 2016

Author: Richard F. Larkin

Publisher: John Wiley & Sons

Published: 2016-04-18

Total Pages: 552

ISBN-13: 1119107539

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Detailed, practical coverage of GAAP, tailored to not-for-profit organizations Wiley Not-for-Profit GAAP 2016 is a thorough examination of the authoritative standards for measurement, presentation and disclosure as applied to not-for-profit organizations. Due to these organizations' unique characteristics, not-for-profit accountants must adhere to specific Generally Accepted Accounting Principles (GAAP). These requirements are complex and ever evolving, but this single volume brings them together, providing the most up-to-date information available. Flowcharts and diagrams are used to assist the reader's understanding of the material. Additionally, a financial statement disclosure checklist facilitates GAAP adherence. Designed specifically for accountants in public practice and industry, this guide covers requirements from all relevant organizations, including the Financial Accounting Standards Board (FASB) and Accounting Principles Board (APB). Technical and accounting research bulletins are clearly and concisely summarized, as are all statements of position important to not-for-profit organizations. Together, these resources make Wiley Not-for-Profit GAAP 2016 a complete reference tool for auditors and financial personnel in the not-for-profit sector. Refine basic financial statements, including Financial Position, Activities and Cash Flow Tackle not-for-profit-specific issues like fundraising, noncash contributions, affiliations and pledges Tailor accounting methods to the specific type of organization, with budgeting, tax reporting and regulatory advice Discover how general accounting topics like assets, mergers and liabilities are applied to not-for-profit organizations Preparers and auditors of not-for-profit accounts must stay up-to-date on the latest GAAP practices to best serve the organization, while complying with all disclosure, reporting and regulatory requirements. Wiley Not-for-Profit GAAP 2016 provides extensive coverage and practical advice on the latest GAAP, tailored to the not-for-profit organization's unique needs.

Wiley Not-for-Profit GAAP 2017
Wiley Not-for-Profit GAAP 2017

Author: Richard F. Larkin

Publisher: John Wiley & Sons

Published: 2017-07-17

Total Pages: 560

ISBN-13: 1119385369

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Perspective and Issues -- Concepts, Rules, and Examples -- Disclosure Requirements -- Presenting Fund and Net Asset Information -- A Complicated Set of Class Financial Statements -- Interim Reporting -- Perspective and Issues -- Concepts, Rules, and Examples -- Revenue and Expense Recognition -- Inventories -- Other Costs and Expenses -- Unrelated Business Income Taxes -- Discontinued Operations and Extraordinary Items -- Accounting Changes -- Contingent Items -- Seasonality -- Fourth Quarter Adjustments -- Disclosure Requirements -- Subsequent Events -- Definition -- Public Entities -- Conduit Debt Obligors -- Part 3: Specific Not-for-Profit Accounting Topics -- 7: Fund Accounting -- Perspective and Issues -- Concepts, Rules, and Examples -- Categories of Funds -- Alternative Fund Groupings -- A Typical Set of "Fund" Financial Statements -- Elimination of Funds for Reporting Purposes -- Conclusion -- 8: Net Assets -- Perspective and Issues -- Concepts, Rules, and Examples -- Unrestricted Net Assets -- Temporarily Restricted Net Assets -- Permanently Restricted Net Assets -- Changing Net Asset Classification Reported in a Prior Year -- Endowment Fund Reporting -- Financial Statement Presentation -- Disclosure Requirements -- ASU 2016-14 Changes to Net Asset Classifications and Endowments -- 9: Contributions, Pledges, Noncash Contributions, and Exchange Transactions -- Perspective and Issues -- Concepts, Rules, and Examples -- Expendable Current Support -- Gifts-in-Kind -- Support Not Currently Expendable -- Exchange Transactions -- Step 1: Identify the Contract with a Customer -- Step 2: Identify the Performance Obligations in the Contract -- Step 3: Determine the Transaction Price -- Step 4: Allocate the Transaction Price to the Performance Obligations in the Contract

Wiley Not-for-Profit GAAP 2019
Wiley Not-for-Profit GAAP 2019

Author: Richard F. Larkin

Publisher: John Wiley & Sons

Published: 2019-09-11

Total Pages: 576

ISBN-13: 1119511658

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The essential not-for-profit GAAP reference, updated with the latest standards Wiley Not-for-Profit GAAP 2019 is the essential accounting resource for not-for-profit organizations, providing quick access to the most up-to-date standards and practical tools for implementation. Designed help you find the answers you need quickly and easily, this guide features helpful visual aids alongside detailed explanations tailored to the not-for-profit sector. Authoritative discussion covers Financial Accounting Standards Board (FASB) Accounting Standards Codification, which includes the standards originally issued in the Statements, Interpretations and Technical Bulletins; Accounting Principles Board Opinions, Accounting Research Bulletins, AICPA Statements of Position and FASB Emerging Issues Task Force statements relevant to the not-for-profit organization. The unique characteristics of the not-for-profit organization demand adherence to specific GAAP; auditors and preparers must understand these standards, stay up-to-date as they continue to evolve and know how to apply them in the course of real-world financial statement preparation. This book provides the guidance you need in a user-friendly format. Get up to date on the latest changes to GAAP affecting not-for-profit organizations Reference authoritative standards for measurement, presentation and disclosure Consult flowcharts, diagrams and charts to find answers at a glance Double-check disclosures against a checklist of GAAP requirements Accounting standards are constantly changing, and the special requirements targeting not-for-profits add an additional challenge to full compliance. Instead of wading through dozens of volumes of official pronouncements to locate relevant information, consult an all-in-one resource targeted specifically to not-for-profit GAAP — one that is updated annually to bring you the most current information available. Wiley Not-for-Profit GAAP 2019 provides clear answers and practical guidance to help you streamline GAAP implementation and ensure compliance.

Wiley Not-for-Profit GAAP 2020
Wiley Not-for-Profit GAAP 2020

Author: Richard F. Larkin

Publisher: John Wiley & Sons

Published: 2020-06-23

Total Pages: 576

ISBN-13: 1119595991

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Ensure that your not-for-profit accounting is airtight for 2020 Not-for profit organizations have unique characteristics, so they must adhere to a specific set of generally accepted accounting principles (GAAP). Wiley Not-For-Profit GAAP 2020 provides practical guidance on how to identify and apply the relevant standards. This guide is indispensable for professionals responsible for preparing and auditing not-for-profit accounts. You will learn how to interpret the relevant accounting principles and how to apply them, all while minimizing unnecessary effort and eliminating potentially costly errors. This comprehensive yet concise text thoroughly examines the latest standards for measurement, presentation, and disclosure related to not-for-profits. It covers the Financial Accounting Standards Board (FASB) Accounting Standards Codification, all relevant Accounting Standards Updates, and other guidance that applies to not-for-profit organizations, particularly that of the American Institute of Certified Public Accountants (AICPA). With this unrivalled reference tool, your not-for-profit GAAP questions are answered. Easily understand the latest not-for-profit GAAP with visual aids, including flowcharts, diagrams, and illustrations Navigate complex requirements and ensure completeness of GAAP disclosures Stay current with all not-for-profit accounting pronouncements, including FASB, AICPA, and more Enjoy practical, user-friendly guidance on applying the relevant accounting standards in your not-for-profit organization With Wiley Not-For-Profit GAAP 2020, you can be assured you have the most current, comprehensive accounting information that applies to nonprofit organizations. Stay in compliance and ensure timely, accurate reporting with this authoritative volume.

Cost Management for Nonprofit and Voluntary Organisations
Cost Management for Nonprofit and Voluntary Organisations

Author: Zahirul Hoque

Publisher: Routledge

Published: 2019-10-08

Total Pages: 182

ISBN-13: 0429602537

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In recent years, nonprofit and voluntary organisations have faced challenges and unanticipated pressures as a result of increased competition for funding, technological advancements, the need to comply with government regulations, and increased social and community expectations regarding greater accountability and transparency. Cost accounting and cost management tools are considered to be a means of providing adequate and quality information for management control for all sorts of organisations, including nonprofits. Using empirical evidence from the Australian nonprofit sector, this research monograph offers insight into how nonprofit and voluntary organisations control and manage the costs of their operations and projects through cost accounting and cost management tools. The book will be of benefit to a range of stakeholders in the sector, including financial and management accountants, professional accounting bodies, the government, policymakers, academics, consultants and operational managers.

Wiley GAAP 2014
Wiley GAAP 2014

Author: Joanne M. Flood

Publisher: John Wiley & Sons

Published: 2013-10-16

Total Pages: 1480

ISBN-13: 1118834208

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The most practical, authoritative guide to GAAP Wiley GAAP 2014 contains complete coverage of all levels of GAAP, indexed to the ASC. Wiley GAAP renders GAAP more understandable and accessible for research, and has been designed to reduce the amount of time and effort needed to solve accounting research issues. Providing interpretive guidance and a wealth of real-world, content-rich examples and illustrations, this invaluable guide offers clear, user-friendly guidance on every pronouncement including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, AICPA Statements of Position, and AICPA Accounting Interpretations. Offers insight into the application of complex financial reporting rules Contains detailed index for easy reference use Includes a comprehensive cross-reference of accounting topics to the FASB codification system With easy-to-access information, this reliable resource offers complete coverage of the entire GAAP hierarchy.