Wiley Not-for-Profit GAAP 2012: Interpretation and Application of Generally Accepted Accounting Principles for Not-for-Profit Organizations - Rilegato

Larkin, Richard F.; Ditommaso, Marie

Rilegato

ISBN 10: 0470924020 ISBN 13: 9780470924020

Casa editrice: John Wiley & Sons Inc, 2012

Riassunto

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

Wiley Not-for-Profit GAAP 2012 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 2012 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 2012 strives to be a thorough, reliable reference that nonprofit accounting professionals will use constantly.

Su questo libro

Informazioni sull?autore

Richard F. Larkin, CPA (Bethesda, MD) is technical director of not-for-profit accounting and auditing for Long Group, Chartered, in Bethesda, Maryland. He is a certified public accountant with over 35 years of experience serving not-for-profit organizations. He teaches, speaks, and writes extensively on not-for-profit industry matters.

Marie DiTommaso, CPA, (Woodcliff Lake, NJ) is a partner in her own CPA practice, DiTommaso & Ruppel, CPAs. She has over 20 years of experience in accounting and financial reporting in both the not-for-profit and commercial accounting environments.

Wiley Not-for-Profit GAAP 2012 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 the financial statement preparer, user, 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 2012 features many examples and illustrations that will assist the reader in applying authoritative literature to real-life situations. Wiley Not-for-Profit GAAP 2012 excels in providing financial statement preparers, users, and attestors with the most comprehensive and usable information because of these features:

• Easy-to-use information that enables the reader to find much 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 that all disclosures required by GAAP have been considered

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

This 2012 Edition includes new information covering:

• Intangibles Goodwill and Other (ASU 2010-28 and ASU 2011-8)

• Business Combinations (ASU 2010-29)

• Receivables (ASU 2011-02)

• Fair Value Measurement (ASU 2011-4)

• Health Care Entities (ASU 2011-07)

Wiley Not-for-Profit GAAP 2012 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.

Dettagli dell'edizione

• Editore: John Wiley & Sons Inc
• Data di pubblicazione: 2012
• Lingua: Inglese
• ISBN 10: 0470924020
• ISBN 13: 9780470924020
• Rilegatura: Copertina rigida
• Numero di pagine: 549
• Contatto del produttore: non disponibile
• Persona responsabile: non disponibile