Publisher's Synopsis
Wiley Not-for-Profit GAAP 2001 is a comprehensive reference tool that helps not-for-profit organizations, their auditors, accountants, and financial advisors, prepare financial statements in accordance with the generally accepted accounting principles (GAAP) which affect not-for-profit organizations. Designed specifically for accountants in public practice and industry, this book provides a thorough examination of the authoritative standards for measurement, presentations, and disclosure.;lt covers FASB statements, interpretations and technical bulletins, APB opinions, ARBs and relevant AICPA statements of position, FASB EITF issues, and all other recent pronouncements affecting the not-for-profit industry. lt is an annually updated user-friendly reference tool. lt provides a thorough examination of the authoritative standards for measurement, presentation and disclosure related to not-for-profit and includes a financial statement disclosure checklist.