{"product_id":"wiley-notforprofit-gaap-2020-9781119595953","title":"Wiley NotforProfit GAAP 2020","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e\u003cb\u003eEnsure that your not-for-profit accounting is airtight for 2020\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eNot-for profit organizations have unique characteristics, so they must adhere to a specific set of generally accepted accounting principles (GAAP). \u003ci\u003eWiley Not-For-Profit GAAP 2020 \u003c\/i\u003eprovides 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.\u003c\/p\u003e \u003cp\u003eThis 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, particular\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003c\/p\u003e\u003cp\u003ePreface vii\u003c\/p\u003e \u003cp\u003eAbout the Authors ix\u003c\/p\u003e \u003cp\u003eNot-for-Profit Accounting Literature xi\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart 1 Overview of Not-for-Profit Organizations 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter 1 Overview of Not-for-Profit Organizations 3\u003c\/p\u003e \u003cp\u003eChapter 2 Cash versus Accrual-Basis Accounting 11\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart 2 Basic Financial Statements 21\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter 3 Statement of Financial Position 23\u003c\/p\u003e \u003cp\u003eChapter 4 Statement of Activities 31\u003c\/p\u003e \u003cp\u003eChapter 5 Statement of Cash Flows 39\u003c\/p\u003e \u003cp\u003eChapter 6 Other Financial Statement Issues 55\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart 3 Specific Not-for-Profit Accounting Topics 73\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter 7 Fund Accounting 75\u003c\/p\u003e \u003cp\u003eChapter 8 Net Assets 87\u003c\/p\u003e \u003cp\u003eChapter 9 Contributions, Pledges, Noncash Contributions, and Exchange Transactions 97\u003c\/p\u003e \u003cp\u003eChapter 10 Investments 143\u003c\/p\u003e \u003cp\u003eChapter 11 Affiliated Organizations 163\u003c\/p\u003e \u003cp\u003eChapter 12 Split-Interest Agreements 185\u003c\/p\u003e \u003cp\u003eChapter 13 Fundraising and Joint Costs 195\u003c\/p\u003e \u003cp\u003eChapter 14 Functional Reporting 209\u003c\/p\u003e \u003cp\u003eChapter 15 Collections 215\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart 4 Other Accounting-Related Not-for-Profit Topics 219\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter 16 Accounting for Specific Types of Not-for-Profits 221\u003c\/p\u003e \u003cp\u003eChapter 17 Importance of Budgets to a Not-for-Profit 235\u003c\/p\u003e \u003cp\u003eChapter 18 Principal Federal and State Tax Reporting and Regulatory Requirements 253\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart 5 General Accounting Topics Applied to Not-for-Profit Organizations 315\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter 19 Current Assets and Current Liabilities 317\u003c\/p\u003e \u003cp\u003eChapter 20 Inventory 325\u003c\/p\u003e \u003cp\u003eChapter 21 Long-Lived Assets, Depreciation, and Impairment 333\u003c\/p\u003e \u003cp\u003eChapter 22 Intangible Assets 345\u003c\/p\u003e \u003cp\u003eChapter 23 Contingencies 355\u003c\/p\u003e \u003cp\u003eChapter 24 Mergers and Acquisitions 371\u003c\/p\u003e \u003cp\u003eChapter 25 Accounting for Pensions and Postretirement Benefits 385\u003c\/p\u003e \u003cp\u003eChapter 26 Long-Term Liabilities 423\u003c\/p\u003e \u003cp\u003eChapter 27 Accounting Changes 441\u003c\/p\u003e \u003cp\u003eChapter 28 Accounting for Leases 447\u003c\/p\u003e \u003cp\u003eChapter 29 Financial Instruments 485\u003c\/p\u003e \u003cp\u003eChapter 30 Capitalization of Interest Costs 497\u003c\/p\u003e \u003cp\u003eAppendix: Disclosure Checklist 503\u003c\/p\u003e \u003cp\u003eIndex 533\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default Title","offer_id":49407095210327,"sku":"9781119595953","price":61.2,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781119595953.jpg?v=1730498158","url":"https:\/\/bookcurl.com\/products\/wiley-notforprofit-gaap-2020-9781119595953","provider":"Book Curl","version":"1.0","type":"link"}