The most practical, authoritative guide to Not-for-Profit GAAP
Wiley Not-for-Profit GAAP 2015 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, and 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 2015 features many examples and illustrations that will assist the reader in applying the principles to real-life situations. Key features include:
- Easy-to-use information that enables the reader to find what they need quickly
- Coverage of accounting principles specifically related to not-for-profit organizations, as well as accounting principles applicable to organizations of all kinds
- Coverage of accounting issues affecting 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 it easy to put accounting theory into practice
This 2015 edition includes new information covering:
- The definition of a public business entity
- Applicability of the FASB Private Company Accounting Framework to Not-for-Profits
- Service concession arrangements
- Revenue contracts with customers
Wiley Not-for-Profit GAAP 2015 is a thorough and reliable reference which is designed to be kept to hand on your desk, rather than on the shelf.