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More About This Title Wiley Not-for-Profit GAAP 2013: Interpretation and Application of Generally Accepted Accounting Principles
English
Preface vii
About the Authors ix
Not-for-Profit Accounting Literature xi
Part 1 Overview of Not-for-Profit Organizations 1
Chapter 1 Overview of Not-for-Profit Organizations 3
Chapter 2 Cash versus Accrual Basis Accounting 9
Part 2 Basic Financial Statements 19
Chapter 3 Statement of Financial Position 21
Chapter 4 Statement of Activities 29
Chapter 5 Statement of Cash Flows 41
Chapter 6 Other Financial Statement Issues 55
Part 3 Specific Not-for-Profit Accounting Topics 75
Chapter 7 Fund Accounting 77
Chapter 8 Net Assets 91
Chapter 9 Contributions, Pledges, and Noncash Contributions 101
Chapter 10 Investments 147
Chapter 11 Affiliated Organizations 171
Chapter 12 Split-Interest Agreements 195
Chapter 13 Fund-Raising and Joint Costs 207
Chapter 14 Functional Reporting 223
Chapter 15 Collections 229
Part 4 Other Accounting-Related Not-for-Profit Topics 233
Chapter 16 Accounting for Specific Types of Not-for-Profits 235
Chapter 17 Importance of Budgets to a Not-for-Profit 253
Chapter 18 Principal Federal and State Tax Reporting and Regulatory Requirements 273
Part 5 General Accounting Topics Applied to Not-for-Profit Organizations 331
Chapter 19 Current Assets and Current Liabilities 333
Chapter 20 Inventory 343
Chapter 21 Long-Lived Assets, Depreciation, and Impairment 353
Chapter 22 Intangible Assets 367
Chapter 23 Contingencies 377
Chapter 24 Mergers and Acquisitions 393
Chapter 25 Accounting for Pensions and Postretirement Benefits 413
Chapter 26 Long-Term Liabilities 455
Chapter 27 Accounting Changes 475
Chapter 28 Accounting for Leases 483
Chapter 29 Financial Instruments 523
Chapter 30 Capitalization of Interest Costs 537
Appendix: Disclosure Checklist 543
Index 575
