Wiley Not-for-Profit GAAP 2014: Interpretation and Application of Generally Accepted Accounting Principles - Softcover

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The most practical, authoritative guide to Not-for-Profit GAAP.

Wiley Not-for-Profit GAAP 2014 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, and 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 2014 features many examples and illustrations that will assist the reader in applying the principles to real-life situations. Key features include:

• Easy-to-use information that enables the reader to find what they need quickly.
• Coverage of accounting principles specifically related to not-for-profit organizations, as well as accounting principles applicable to organizations of all kinds.
• Coverage of accounting issues affecting 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 it easy to put accounting theory into practice.

This 2014 edition includes new information covering:

• Statement of Cash Flows reporting of donated financial assets.
• Reporting of services received from an affiliate.
• Clarified disclosures when assets and liabilities are offset.
• Clarified applicability of certain financial instrument disclosures for nonpublic entities.
• Accounting for obligations resulting from joint and several liability arrangements.

Wiley Not-for-Profit GAAP 2014 is a thorough and reliable reference which is designed to be kept to hand on your desk, rather than on the shelf.