The most practical, authoritative guide to not-for-profit GAAP
Wiley Not-for-Profit GAAP 2004 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. It 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 2004 features many examples and illustrations that will assist the reader in applying authoritative literature to real-life situations. Wiley Not-for-Profit GAAP 2004 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
This 2004 Edition also includes new information covering:
* AICPA Technical Practice Aid addressing donor-defined eligibility requirements
* Derivatives Implementation Group Topic B35, Embedded Derivatives: Application of Statement 133 to a Not-for-Profit Organization's Obligation Arising from an Irrevocable Split-Interest Agreement, which provides guidance for determining whether a split-interest agreement includes an embedded derivative
* FASB Interpretation No. 45, Guarantor's Accounting and Disclosure Requirements for Guarantees, Including Indirect Guarantees of Indebtedness to Others, including special discussion of loan guarantees that are accounted for as contributions
* FASB Statement No. 149, Amendment to Statement 133 on Derivative Financial Instruments
Wiley Not-for-Profit GAAP 2004 strives to be a thorough, reliable reference that you'll use constantly. It's designed to be kept on your desk rather than on your bookshelf.
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