Wiley Not-for-Profit GAAP 2008: Interpretation and Application of Generally Accepted Accounting Principles
Wiley Not-for-Profit GAAP annual is a comprehensive accounting and financial reporting guide for use by not-for-profit organizations and their auditors in preparing financial statements in accordance with generally accepted accounting principles (GAAP).
The Financial Accounting Standards Board (FASB) defines nonprofit organizations as entities that possess the following characteristics not typically found in business enterprises:
1) They receive contributions of significant resources from resource providers who do not expect a commensurate or proportionate monetary return.
2) They operate for purposes other than to make a profit and
3) There is an absence of ownership interests like those of business enterprises.
Wiley Not-for-Profit GAAP 2008 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 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
What's Included:
Paperback, 504 pages, February 2008
Authors:
Richard F. Larkin, Marie DiTommaso
Format: Book
Item #: 978-0-470-13519-8
Price: $88.00 (US) Order Now
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