Wiley Not-for-Profit GAAP 2010 Interpretation and Application of Generally Accepted Accounting Principles for Not-for-Profit Organizations

The most practical, authoritative guide to not–for–profit GAAP

Wiley Not–for–Profit GAAP 2010 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 2010 features many examples and illustrations that will assist the reader in applying authoritative literature to real–life situations. Wiley Not–for–Profit GAAP 2010 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 much 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

• FASB 157, Fair Value Measurements

• FASB 158, Employer′s Accounting for Defined Benefit Pension and Other Post–retirement Plans

• FASB 48, Accounting for Uncertainty in Income Taxes

This 2010 Edition also includes new information covering:

• FASB 164, Not–for–Profit Entities—Mergers and Acquisitions

• FASB 165, Subsequent Events

• FASB Staff Position 117–1, Endowment of Not–for–Profit Organizations—Net Asset Classification of Funds Subject to an Enacted Version of the Uniform Prudent Management of Institutional Funds Act, and Enhanced Disclosures for All Endowment Funds

• FASB Accounting Standards Codification

Wiley Not–for–Profit GAAP 2010 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.