Publisher's Synopsis
The most practical, authoritative guide to not–for–profit GAAP Wiley Not–for–Profit GAAP 2012 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 2012 features many examples and illustrations that will assist the reader in applying authoritative literature to real–life situations. Wiley Not–for–Profit GAAP 2012 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 This 2012 Edition includes new information covering: Intangibles – Goodwill and Other (ASU 2010–28 and ASU 2011–8) Business Combinations (ASU 2010–29) Receivables (ASU 2011–02) Fair Value Measurement (ASU 2011–4) Health Care Entities (ASU 2011–07) Wiley Not–for–Profit GAAP 2012 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.
