Wiley Not-for-profit GAAP 2000 for Windows
John Wiley & Sons Inc (Hersteller)
978-0-471-31630-5 (ISBN)
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Provides extensive coverage of accounting pronouncements affecting not-for-profit organizations. The text discusses all the generally accepted accounting principles that all entities must follow. Designed specifically for accountants in public practice and industry, this volume covers FASB (Financial Accounting Standards Board) statements, interpretations and technical bulletins; APB (Accounting Principles Board) opinions, ARBs (Accounting Research Bulletins) and relevant AICPA statements of position and FASB EITF (Emerging Issues Task Force) issues that apply to not-for-profit organizations.
OVERVIEW OF A NOT-FOR-PROFIT ORGANIZATION; Basic Structure of a Not-for-Profit Organization; Cash Versus Accrual Basis Accounting; BASIC FINANCIAL STATEMENTS; Statement of Financial Position; Statement of Activities; Statement of Cash Flows; Other Financial Statement Issues; SPECIFIC NOT-FOR-PROFIT ACCOUNTING TOPICS; Fund Accounting; Net Assets; Contributions, Pledges, and Noncash Contributions; Investments; Affiliated Organizations; Split-Interest Agreements; Fund-Raising and Joint Costs; Functional Reporting; Collections; OTHER ACCOUNTING RELATED NOT-FOR-PROFIT ISSUES TOPICS; Accounting for Other Types of Not-for-Profits; Importance of Budgets to a Not-for-Profit; Principal Federal and State Tax Reporting and Regulatory Requirements; GENERAL ACCOUNTING TOPICS APPLIED TO NOT-FOR-PROFIT ORGANIZATIONS; Current Assets and Current Liabilities; Inventory; Long-Lived Assets, Depreciation, and Impairment; Intangible Assets; Contingencies; Business Combinations; Accounting for Pensions and Postretirement Benefits; Long-Term Debt and Restructuring Troubled Debt; Accounting Changes; Accounting for Leases; Financial Instruments; Capitalization of Interest Costs; Appendix; 1999 Self-Study CPE Program; Index.
| Erscheint lt. Verlag | 3.4.2000 |
|---|---|
| Reihe/Serie | Accounting |
| Zusatzinfo | col. |
| Verlagsort | New York |
| Sprache | englisch |
| Maße | 176 x 225 mm |
| Gewicht | 57 g |
| Themenwelt | Sozialwissenschaften ► Pädagogik ► Sozialpädagogik |
| Sozialwissenschaften ► Soziologie | |
| Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen | |
| ISBN-10 | 0-471-31630-X / 047131630X |
| ISBN-13 | 978-0-471-31630-5 / 9780471316305 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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