Wiley Not-for-Profit GAAP 2009 Interpretation and Application of Generally Accepted Accounting Principles

The most practical, authoritativeguide to not–for–profit GAAP

Wiley Not–for–Profit GAAP 2009 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 2009 features many examples and illustrations that will assist the reader in applying authoritative literature to real–life situations. Wiley Not–for–Profit GAAP 2009 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 2009 Edition also includes new information covering:

• FASB 161, Disclosures about Derivatives and Hedging Activities

• FASB 162, Hierarchy of Generally Accepted Accounting Principles

• FIN 48, Accounting for Uncertainty in Income Taxes

• FASB Staff Position No. SOP 94–3 and AAG HCO–1, Omnibus Changes to Consolidation and Equity Method Guidance for Not–for–Profit Organizations

• AICPA Technical Practice Aid TIS 1100.15, Liquidity Restrictions

Wiley Not–for–Profit GAAP 2009 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.