Wiley Not-for-Profit GAAP -

Wiley Not-for-Profit GAAP
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Wydawnictwo: John Wiley Sons
ISBN: 0471726915
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Oprawa: miekka
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Data wydania: 2006-06-01
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Wiley Not-for-Profit GAAP 2006 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 2006 features many examples and illustrations that will assist the reader in applying authoritative literature to real-life situations. Wiley Not-for-Profit GAAP 2006 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, users, 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 2006 Edition also includes new information covering:
* AICPA Technical Practice Aid addressing contributions received by a not-for-profit organization that is a fundraising organization for a health care organization
* FASB Statement No. 151, Inventory Costs
* FASB Statement No. 153, Exchanges of Nonmonetary Assets
* FASB Statement No. 154, Accounting Changes and Error Corrections
* New IRS Electronic Filing requirements for not-for-profit organizations

Wiley Not-for-Profit GAAP 2006 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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