Wiley not-for-profit GAAP 2017 : interpretation and application of generally accepted accounting principles for not-for-profit organizations / Richard F. Larkin, Marie DiTommaso.

Wiley Not-for-Profit GAAP 2017; Contents; Preface; About the Authors; Not-for-Profit Accounting Literature; Part 1: Overview of Not-for-Profit Organizations; 1: Overview of Not-for-Profit Organizations; Perspective and Issues; Key Differences between Not-for-Profit and Profit Organizations; Resource Use Consideration; Generally Accepted Accounting Principles; 2: Cash versus Accrual-Basis Accounting; Perspective and Issues; Concepts, Rules, and Examples; Advantages of Cash Basis; Advantages of Accrual Basis; Combination Cash Accounting and Accrual Statements; Modified Cash Basis.

When Accrual-Basis Reporting Should Be UsedLegal Requirements; Conclusion; Part 2: Basic Financial Statements; 3: Statement of Financial Position; Perspective and Issues; Concepts, Rules, and Examples; Liquidity; Offsetting Assets and Liabilities; Acceptable Formats; Disclosure Requirements; 4: Statement of Activities; Perspective and Issues; Concepts, Rules, and Examples; Elements of the Change in Net Assets; Classification of Revenues, Expenses, Gains and Losses, and Reclassifications; Information about Gross Amounts of Revenues and Expenses; Information about an Organization's Operations.

Information about an Organization's Service EffortsFinancial Statement Presentation; Disclosure Requirements; 5: Statement of Cash Flows; Perspective and Issues; Concepts, Rules, and Examples; Classification of the Statement of Cash Flows; Definition of Cash and Cash Equivalents; Operating Activities Presentation; Cash Flows from Investing Activities; Discussing Gross and Net Cash Flows; Cash Flows from Financing Activities; Noncash Investing and Financing Activities; Disclosure Requirements; 6: Other Financial Statement Issues; Comparative Financial Information; Perspective and Issues.

Concepts, Rules, and ExamplesDisclosure Requirements; Presenting Fund and Net Asset Information; A Complicated Set of Class Financial Statements; Interim Reporting; Perspective and Issues; Concepts, Rules, and Examples; Revenue and Expense Recognition; Inventories; Other Costs and Expenses; Unrelated Business Income Taxes; Discontinued Operations and Extraordinary Items; Accounting Changes; Contingent Items; Seasonality; Fourth Quarter Adjustments; Disclosure Requirements; Subsequent Events; Definition; Public Entities; Conduit Debt Obligors; Part 3: Specific Not-for-Profit Accounting Topics.

7: Fund AccountingPerspective and Issues; Concepts, Rules, and Examples; Categories of Funds; Alternative Fund Groupings; A Typical Set of "Fund" Financial Statements; Elimination of Funds for Reporting Purposes; Conclusion; 8: Net Assets; Perspective and Issues; Concepts, Rules, and Examples; Unrestricted Net Assets; Temporarily Restricted Net Assets; Permanently Restricted Net Assets; Changing Net Asset Classification Reported in a Prior Year; Endowment Fund Reporting; Financial Statement Presentation; Disclosure Requirements; ASU 2016-14 Changes to Net Asset Classifications and Endowments.

Includes index.

Online resource; title from title details screen (John Wiley, viewed July 18, 2017).