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Wiley Not-for-Profit GAAP 2015: Interpretation and Application of Generally Accepted Accounting Principles


The most practical, authoritative guide to Not-for-Profit GAAP

Wiley Not-for-Profit GAAP 2015 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, and 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 2015 features many examples and illustrations that will assist the reader in applying the principles to real-life situations. Key features include:

  • Easy-to-use information that enables the reader to find what they need quickly
  • Coverage of accounting principles specifically related to not-for-profit organizations, as well as accounting principles applicable to organizations of all kinds
  • Coverage of accounting issues affecting 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 it easy to put accounting theory into practice

This 2015 edition includes new information covering:

  • The definition of a public business entity
  • Applicability of the FASB Private Company Accounting Framework to Not-for-Profits
  • Service concession arrangements
  • Revenue contracts with customers

Wiley Not-for-Profit GAAP 2015 is a thorough and reliable reference which is designed to be kept to hand on your desk, rather than on the shelf.

Preface vii

About the Authors ix

Not-for-Profit Accounting Literature xi

Part 1 Overview of Not-for-Profit Organizations 1

Chapter 1 Overview of Not-for-Profit Organizations 3

Chapter 2 Cash versus Accrual Basis Accounting 11

Part 2 Basic Financial Statements 21

Chapter 3 Statement of Financial Position 23

Chapter 4 Statement of Activities 31

Chapter 5 Statement of Cash Flows 41

Chapter 6 Other Financial Statement Issues 55

Part 3 Specific Not-for-Profit Accounting Topics 75

Chapter 7 Fund Accounting 77

Chapter 8 Net Assets 91

Chapter 9 Contributions, Pledges, Noncash Contributions, and Exchange Transactions 101

Chapter 10 Investments 151

Chapter 11 Affiliated Organizations 175

Chapter 12 Split-Interest Agreements 199

Chapter 13 Fundraising and Joint Costs 211

Chapter 14 Functional Reporting 227

Chapter 15 Collections 233

Part 4 Other Accounting-Related Not-for-Profit Topics 237

Chapter 16 Accounting for Specific Types of Not-for-Profits 239

Chapter 17 Importance of Budgets to a Not-for-Profit 255

Chapter 18 Principal Federal and State Tax Reporting and Regulatory Requirements 275

Part 5 General Accounting Topics Applied to Not-for-Profit Organizations 337

Chapter 19 Current Assets and Current Liabilities 339

Chapter 20 Inventory 349

Chapter 21 Long-Lived Assets, Depreciation, and Impairment 359

Chapter 22 Intangible Assets 373

Chapter 23 Contingencies 381

Chapter 24 Mergers and Acquisitions 397

Chapter 25 Accounting for Pensions and Postretirement Benefits 413

Chapter 26 Long-Term Liabilities 455

Chapter 27 Accounting Changes 475

Chapter 28 Accounting for Leases 483

Chapter 29 Financial Instruments 523

Chapter 30 Capitalization of Interest Costs 537

Appendix: Disclosure Checklist 543

Index 573