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Preface. <p>About the Authors.</p> <p>Not-for-Profit Accounting Literature.</p> <p><b>Part 1 Overview of Not-for-Profit Organizations.</b></p> <p>Chapter 1 Overview of Not-for-Profit Organizations.</p> <p>Chapter 2 Cash versus Accrual Basis Accounting.</p> <p><b>Part 2 Basic Financial Statements.</b></p> <p>Chapter 3 Statement of Financial Position.</p> <p>Chapter 4 Statement of Activities.</p> <p>Chapter 5 Statement of Cash Flows.</p> <p>Chapter 6 Other Financial Statement Issues.</p> <p><b>Part 3 Specific Not-for-Profit Accounting Topics.</b></p> <p>Chapter 7 Fund Accounting.</p> <p>Chapter 8 Net Assets.</p> <p>Chapter 9 Contributions, Pledges, and Noncash Contributions.</p> <p>Appendix A Checklist.</p> <p>Appendix B Checklist.</p> <p>Appendix C Checklist.</p> <p>Appendix D Checklist.</p> <p>Appendix E Checklist.</p> <p>Appendix F Checklist.</p> <p>Chapter 10 Investments.</p> <p>Chapter 11 Affiliated Organizations.</p> <p>Appendix A Checklist.</p> <p>Chapter 12 Split-Interest Agreements.</p> <p>Chapter 13 Fund-Raising and Joint Costs.</p> <p>Appendix A Checklist.</p> <p>Chapter 14 Functional Reporting.</p> <p>Chapter 15 Collections.</p> <p><b>Part 4 Other Accounting-Related Not-for-Profit Topics.</b></p> <p>Chapter 16 Accounting for Specific Types of Not-for-Profits.</p> <p>Associations and Professional Societies.</p> <p>Churches.</p> <p>Clubs.</p> <p>Libraries.</p> <p>Museums.</p> <p>Performing Arts Organizations.</p> <p>Private Foundations.</p> <p>Religious Organizations other than Churches.</p> <p>Research and Scientific Organizations.</p> <p>Private Elementary and Secondary Schools.</p> <p>Public Broadcasting Systems.</p> <p>Chapter 17 Importance of Budgets to a Not-for-Profit.</p> <p>Chapter 18 Principal Federal and State Tax Reporting and Regulatory Requirements.</p> <p><b>Part 5 General Accounting Topics Applied to Not-for-Profit Organizations.</b></p> <p>Chapter 19 Current Assets and Current Liabilities.</p> <p>Chapter 20 Inventory.</p> <p>Chapter 21 Long-Lived Assets, Depreciation, and Impairment.</p> <p>Chapter 22 Intangible Assets.</p> <p>Chapter 23 Contingencies.</p> <p>Chapter 24 Mergers and Acquisitions.</p> <p>Chapter 25 Accounting for Pensions and Postretirement Benefits.</p> <p>Chapter 26 Long-Term Liabilities.</p> <p>Chapter 27 Accounting Changes.</p> <p>Chapter 28 Accounting for Leases.</p> <p>Chapter 29 Financial Instruments.</p> <p>Chapter 30 Capitalization of Interest Costs.</p> <p><b>Appendix: Disclosure Checklist.</b></p> <p><b>Index.</b></p>

<b>Richard F. Larkin, CPA (Bethesda, MD)</b> is technical director of not-for-profit accounting and auditing for Long Group, Chartered, in Bethesda, Maryland. He is a certified public accountant with over 35 years of experience serving not-for-profit organizations. He teaches, speaks, and writes extensively on not-for-profit industry matters. <p><b>Marie DiTommaso, CPA, (Woodcliff Lake, NJ)</b> is a partner in her own CPA practice, DiTommaso & Ruppel, CPAs. She has over 20 years of experience in accounting and financial reporting in both the not-for-profit and commercial accounting environments.</p>

<p>The most practical, authoritativeguide to not-for-profit GAAP</p> <p>Wiley Not-for-Profit GAAP 2011 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 2011 features many examples and illustrations that will assist the reader in applying authoritative literature to real-life situations. Wiley Not-for-Profit GAAP 2011 excels in providing financial statement preparers, users, and attestors with the most comprehensive and usable information because of these features:</p> <ul> <li> <p>Easy-to-use information that enables the reader to find much needed information quickly</p> </li> <li> <p>Coverage of accounting principles specifically related to not-for-profit organizations, as well as accounting principles applicable to all types of organizations</p> </li> <li> <p>Specific coverage of accounting issues for different types of not-for-profit organizations</p> </li> <li> <p>A comprehensive disclosure checklist that helps financial statement preparers and attestors ensure that all disclosures required by GAAP have been considered</p> </li> <li> <p>Many examples and illustrations that make putting accounting theory into practice an easy task</p> </li> </ul> <p>This 2011 Edition includes new information covering:</p> <ul> <li> <p>Fair Value Measurements and Disclosures (ASU 2010-06)</p> </li> <li> <p>Mergers and Acquisitions (ASU 2010-07)</p> </li> <li> <p>Subsequent Events (ASU 2010-09)</p> </li> <li> <p>Derivatives and Hedging (ASU 2010-11)</p> </li> <li> <p>Revenue Recognition — Milestone Method (ASU 2010-17)</p> </li> </ul> <p>Wiley Not-for-Profit GAAP 2011 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.</p>

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