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Wiley Not-for-Profit GAAP 2002: Interpretation and Application of Generally Accepted Accounting Standards [Paperback]

Richard F. Larkin (Author), Marie DiTommaso (Author)


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Book Description

December 28, 2001 0471438928 978-0471438922
The most practical, authoritative guide to not-for-profit GAAP

Wiley Not-for-Profit GAAP 2002 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 both the financial statement preparer 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 2002 features many examples and illustrations that will assist the reader in applying authoritative literature to real-life situations. Wiley Not-for-Profit GAAP 2002 excels in providing financial statement preparers 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 all disclosures required by GAAP have been considered
  • Many examples and illustrations that make putting accounting theory into practice an easy task

This 2002 Edition also includes new information covering:

  • FASB Statement No. 142, which changes the rules for accounting for goodwill and other intangible assets
  • FASB Statement No. 143, which provides guidance for accounting for asset retirement obligations
  • FASB Statement No. 144, which amends the accounting for the impairment or disposal of long-lived assets
  • Latest information on the FASB’s project for accounting for combinations of not-for-profit organizations

Wiley Not-for-Profit GAAP 2002 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.

And don’t forget to add Wiley Not-for-Profit Accounting Field Guide 2002 to your library


Product Details

  • Paperback: 560 pages
  • Publisher: Wiley (December 28, 2001)
  • Language: English
  • ISBN-10: 0471438928
  • ISBN-13: 978-0471438922
  • Product Dimensions: 9.2 x 7.4 x 1.2 inches
  • Shipping Weight: 2 pounds
  • Amazon Best Sellers Rank: #3,777,482 in Books (See Top 100 in Books)

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Inside This Book (learn more)
First Sentence:
Not-for-profit organizations represent a significant portion of the economy of the United States. Read the first page
Key Phrases - Statistically Improbable Phrases (SIPs): (learn more)
current unrestricted fund, unrestricted investment fund, net periodic pension cost, representing executory costs, net asset class, full eligibility date, impaired intangible asset, net periodic benefit cost, net pension cost, major intangible asset class, unrecognized net gain, unrestricted general fund, financial position date, nonmember income, current restricted fund, sequencing assets, restricted net assets, additional minimum liability, expected postretirement benefit obligation, benefit postretirement plans, cost trend rates, prior interim period, fixed asset fund, unguaranteed residual value, uncollected income
Key Phrases - Capitalized Phrases (CAPs): (learn more)
Internal Revenue Service, Wiley Not-for-Profit, Valley Country Club, Support Schedule, The Smart School, Donor's Transmittal Letter, Factors Whose Presence May Indicate, Johnstown Eye Foundation, Other Gift Instrument, Private Any, Public Any, Accounting Principles Board Opinion, First University, Technical Practice Aid, Temporarily Unrestricted, United Way
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