- Cover
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- Title Page
- Copyright
- Preface
- About The Authors
- Not-for-Profit Accounting Literature
- Part 1: Overview of Not-for-Profit Organizations
- Part 2: Basic Financial Statements
- Chapter 3: Statement of Financial Position
- Chapter 4: Statement of Activities
- Perspective and Issues
- Concepts, Rules, and Examples
- Elements of the Change in Net Assets
- Classification of Revenues, Expenses, Gains and Losses, and Reclassifications
- Information about Gross Amounts of Revenues and Expenses
- Information about an Organization's Operations
- Information about an Organization's Service Efforts
- Financial Statement Presentation
- Disclosure Requirements
- Chapter 5: Statement of Cash Flows
- Chapter 6: Other Financial Statement Issues
- Part 3: Specific Not-for-Profit Accounting Topics
- Chapter 7: Fund Accounting
- Chapter 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
- Chapter 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
- Costs to Obtain or Fulfil a Contract with a Customer
- Troubled Debt Restructurings—Creditors
- Appendix A Checklist
- Appendix B Checklist
- Appendix C Checklist
- Appendix D Checklist
- Appendix E Checklist
- Appendix F Checklist
- Appendix G Checklist
- Disclosure Requirements
- Chapter 10: Investments
- Perspective and Issues
- Concepts, Rules, and Examples
- Reporting Realized Gains and Losses
- Fair Value Disclosures of Investments
- Investments in Certain Entities That Calculate Net Asset Value Per Share
- Liquidity Restrictions and Other Investment Disclosure Considerations
- Loans Acquired in a Transfer
- Donor-Restricted Endowment Funds
- Investment Income
- Alternative Investments
- Impairment of Equity Securities Reported at Cost
- Equity Method of Accounting
- Accounting Rules
- Equity Method Application
- Disclosure Requirements
- Investments
- Equity Method
- Chapter 11: Affiliated Organizations
- Chapter 12: Split-Interest Agreements
- Chapter 13: Fundraising and Joint Costs
- Chapter 14: Functional Reporting
- Chapter 15: Collections
- Part 4: Other Accounting-Related Not-for-Profit Topics
- Chapter 16: Accounting for Specific Types of Not-for-Profits
- Chapter 17: Importance of Budgets to a Not-for-Profit
- Chapter 18: Principal Federal and State Tax Reporting and Regulatory Requirements
- The Importance of Meeting Federal and State Reporting Requirements
- Organizations Exempt from Tax
- Charitable Organizations
- Private Foundations
- Private Operating Foundations
- Other Concerns for Charities
- Noncharitable Exempt Organizations
- Unrelated Business Income
- Registration and Reporting
- Reports by Recipients of Federal Support
- Principal Federal Tax Forms Filed
- Conclusion
- State Compliance Requirements
- Part 5: General Accounting Topics Applied to Not-for-Profit Organizations
- Chapter 19: Current Assets and Current Liabilities
- Chapter 20: Inventory
- Chapter 21: Long-Lived Assets, Depreciation, and Impairment
- Chapter 22: Intangible Assets
- Chapter 23: Contingencies
- Chapter 24: Mergers and Acquisitions
- Chapter 25: Accounting for Pensions and Postretirement Benefits
- Chapter 26: Long-Term Liabilities
- Perspective and Issues
- Concepts, Rules, and Examples
- Notes and Bonds
- Extinguishment of Debt
- Troubled Debt Restructurings
- FASB ASC 310-10 creditors.
- Accounting for Costs Associated with Exit Or Disposal Activites
- Scope
- Liability Recognition
- One-Time Termination Benefits
- Contract Termination Costs
- Statement of Activities Presentation
- Disclosures
- Environmental Remediation Liability
- Chapter 27: Accounting Changes
- Chapter 28: Accounting for Leases
- Chapter 29: Financial Instruments
- Chapter 30: Capitalization of Interest Costs
- Appendix: Disclosure Checklist
- Index
- End User License Agreement
Wiley
Not-for-Profit GAAP 2017
Interpretation and Application of GENERALLY ACCEPTED ACCOUNTING PRINCIPLES for Not-For-Profit Organizations
Richard F. Larkin
Marie DiTommaso
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