Product Description
The most practical, authoritativeguide to not-for-profit GAAP
Wiley Not-for-Profit GAAP 2008 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 2008 features many examples and illustrations that will assist the reader in applying authoritative literature to real-life situations. Wiley Not-for-Profit GAAP 2008 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 2008 Edition also includes new information covering:
FASB 157, Fair Value Measurements
FASB 158, Employer's Accounting for Defined Benefit Pension and Other Post-retirement Plans
FASB 159, The Fair Value Option for Financial Assets and Liabilities
FIN 48, Accounting for Uncertainty in Income Taxes
Update of FASB project on accounting for not-for-profit organization mergers and acquisitions
Wiley Not-for-Profit GAAP 2008 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.