Wiley Not-For-Profit GAAP 2016 - Interpretation and Application of Generally Accepted Accounting Principles

Preface vii About The Authors ix Not-for-Profit Accounting Literature xi Part 1 Overview of Not-for-Profit Organizations 1 Chapter 1 Overview of Not-for-Profit Organizations 3 Chapter 2 Cash Versus Accrual Basis Accounting 11 Part 2 Basic Financial Statements 21 Chapter 3 Statement of Financial Position 23 Chapter 4 Statement of Activities 31 Chapter 5 Statement of Cash Flows 41 Chapter 6 Other Financial Statement Issues 55 Part 3 Specific Not-for-Profit Accounting Topics 73 Chapter 7 Fund Accounting 75 Chapter 8 Net Assets 87 Chapter 9 Contributions, Pledges, Noncash Contributions, and Exchange Transactions 95 Chapter 10 Investments 139 Chapter 11 Affiliated Organizations 159 Chapter 12 Split-Interest Agreements 179 Chapter 13 Fundraising and Joint Costs 189 Chapter 14 Functional Reporting 203 Chapter 15 Collections 209 Part 4 Other Accounting-Related Not-for-Profit Topics 213 Chapter 16 Accounting for Specific Types of Not-for-Profits 215 Chapter 17 Importance of Budgets to a Not-for-Profit 229 Chapter 18 Principal Federal and State Tax Reporting and Regulatory Requirements 247 Part 5 General Accounting Topics Applied to Not-for-Profit Organizations 305 Chapter 19 Current Assets and Current Liabilities 307 Chapter 20 Inventory 315 Chapter 21 Long-Lived Assets, Depreciation, and Impairment 323 Chapter 22 Intangible Assets 335 Chapter 23 Contingencies 343 Chapter 24 Mergers and Acquisitions 359 Chapter 25 Accounting for Pensions and Postretirement Benefits 375 Chapter 26 Long-Term Liabilities 411 Chapter 27 Accounting Changes 429 Chapter 28 Accounting for Leases 435 Chapter 29 Financial Instruments 469 Chapter 30 Capitalization of Interest Costs 481 Appendix: Disclosure Checklist 487 Index 517

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