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END USER LICENSE AGREEMENT
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END USER LICENSE AGREEMENT
by Richard F. Larkin, Marie DiTommaso
Wiley Not-for-Profit GAAP 2019
COVER
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
2 CASH VERSUS ACCRUAL-BASIS ACCOUNTING
PERSPECTIVE AND ISSUES
CONCEPTS, RULES, AND EXAMPLES
LEGAL REQUIREMENTS
CONCLUSION
PART 2: BASIC FINANCIAL STATEMENTS
3 STATEMENT OF FINANCIAL POSITION
PERSPECTIVE AND ISSUES
CONCEPTS, RULES, AND EXAMPLES
DISCLOSURE REQUIREMENTS
4 STATEMENT OF ACTIVITIES
PERSPECTIVE AND ISSUES
CONCEPTS, RULES, AND EXAMPLES
FINANCIAL STATEMENT PRESENTATION
DISCLOSURE REQUIREMENTS
5 STATEMENT OF CASH FLOWS
PERSPECTIVE AND ISSUES
CONCEPTS, RULES, AND EXAMPLES
DISCLOSURE REQUIREMENTS
6 OTHER FINANCIAL STATEMENT ISSUES
COMPARATIVE FINANCIAL INFORMATION
PRESENTING FUND AND NET ASSET INFORMATION
INTERIM REPORTING
PART 3: SPECIFIC NOT-FOR-PROFIT ACCOUNTING TOPICS
7 FUND ACCOUNTING
PERSPECTIVE AND ISSUES
CONCEPTS, RULES, AND EXAMPLES
CONCLUSION
NOTES
8 NET ASSETS
PERSPECTIVE AND ISSUES
CONCEPTS, RULES, AND EXAMPLES
DISCLOSURE REQUIREMENTS
9 CONTRIBUTIONS, PLEDGES, NONCASH CONTRIBUTIONS, AND EXCHANGE TRANSACTIONS
PERSPECTIVE AND ISSUES
CONCEPTS, RULES, AND EXAMPLES
SUMMARY OF REVENUE RECOGNITION REQUIREMENTS UNDER ASU 2014-09
APPENDIX A CHECKLIST
APPENDIX B CHECKLIST
APPENDIX C CHECKLIST
APPENDIX D CHECKLIST
APPENDIX E CHECKLIST
APPENDIX F CHECKLIST
APPENDIX G CHECKLIST
DISCLOSURE REQUIREMENTS
NOTES
10 INVESTMENTS
PERSPECTIVE AND ISSUES
CONCEPTS, RULES, AND EXAMPLES
DISCLOSURE REQUIREMENTS
11 AFFILIATED ORGANIZATIONS
PERSPECTIVE AND ISSUES
CONCEPTS, RULES, AND EXAMPLES
REPORTING OF RELATED ENTITIES
CONCEPTS, RULES, AND EXAMPLES
PASS-THROUGH GIFTS
APPENDIX A CHECKLIST
12 SPLIT-INTEREST AGREEMENTS
PERSPECTIVE AND ISSUES
CONCEPTS, RULES, AND EXAMPLES
DISCLOSURE REQUIREMENTS
13 FUNDRAISING AND JOINT COSTS
PERSPECTIVE AND ISSUES
CONCEPTS, RULES, AND EXAMPLES
DISCLOSURE REQUIREMENTS
APPENDIX A CHECKLIST
14 FUNCTIONAL REPORTING
PERSPECTIVE AND ISSUES
CONCEPTS, RULES, AND EXAMPLES
DISCLOSURE REQUIREMENTS
15 COLLECTIONS
PERSPECTIVE AND ISSUES
CONCEPTS, RULES, AND EXAMPLES
DISCLOSURE REQUIREMENTS
PART 4: OTHER ACCOUNTING-RELATED NOT-FOR-PROFIT TOPICS
16 ACCOUNTING FOR SPECIFIC TYPES OF NOT-FOR-PROFITS
PERSPECTIVE AND ISSUES
ASSOCIATIONS AND PROFESSIONAL SOCIETIES
CHURCHES
CLUBS
LIBRARIES
MUSEUMS
PERFORMING ARTS ORGANIZATIONS
PRIVATE FOUNDATIONS
RELIGIOUS ORGANIZATIONS OTHER THAN CHURCHES
RESEARCH AND SCIENTIFIC ORGANIZATIONS
PRIVATE ELEMENTARY AND SECONDARY SCHOOLS
PUBLIC BROADCASTING STATIONS
17 IMPORTANCE OF BUDGETS TO A NOT-FOR-PROFIT
PERSPECTIVE AND ISSUES
FUNCTIONS OF THE BUDGET
STEPS FOR PREPARATION
MONTHLY AND QUARTERLY BUDGETS
TIMELY INTERIM STATEMENTS
A FIVE-YEAR MASTER PLAN
CONCLUSION
18 PRINCIPAL FEDERAL AND STATE TAX REPORTING AND REGULATORY REQUIREMENTS
THE IMPORTANCE OF MEETING FEDERAL AND STATE REPORTING REQUIREMENTS
ORGANIZATIONS EXEMPT FROM TAX
CHARITABLE ORGANIZATIONS
PRIVATE FOUNDATIONS
PRIVATE OPERATING FOUNDATIONS
OTHER CONCERNS FOR CHARITIES
NONCHARITABLE EXEMPT ORGANIZATIONS
UNRELATED BUSINESS INCOME
REGISTRATION AND REPORTING
REPORTS BY RECIPIENTS OF FEDERAL SUPPORT
PRINCIPAL FEDERAL TAX FORMS FILED
CONCLUSION
STATE COMPLIANCE REQUIREMENTS
NOTES
PART 5: GENERAL ACCOUNTING TOPICS APPLIED TO NOT-FOR-PROFIT ORGANIZATIONS
19 CURRENT ASSETS AND CURRENT LIABILITIES
PERSPECTIVE AND ISSUES
CONCEPTS, RULES, AND EXAMPLES
DISCLOSURE REQUIREMENTS
20 INVENTORY
PERSPECTIVE AND ISSUES
CONCEPTS, RULES, AND EXAMPLES
DISCLOSURE REQUIREMENTS
21 LONG-LIVED ASSETS, DEPRECIATION, AND IMPAIRMENT
PERSPECTIVE AND ISSUES
CONCEPTS, RULES, AND EXAMPLES
DISCLOSURE REQUIREMENTS
22 INTANGIBLE ASSETS
PERSPECTIVE AND ISSUES
CONCEPTS, RULES, AND EXAMPLES
DISCLOSURE REQUIREMENTS
23 CONTINGENCIES
PERSPECTIVE AND ISSUES
CONCEPTS, RULES, AND EXAMPLES
ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (FASB ASC 740-10)
DISCLOSURE REQUIREMENTS
24 MERGERS AND ACQUISITIONS
PERSPECTIVE AND ISSUES
ACCOUNTING FOR MERGERS AND ACQUISITIONS OF NOT-FOR-PROFIT ORGANIZATIONS
CONCLUSION
25 ACCOUNTING FOR PENSIONS AND POSTRETIREMENT BENEFITS
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
ACCOUNTING REQUIREMENTS OF FASB ASC 715-20
DISCLOSURE REQUIREMENTS
NOTE
26 LONG-TERM LIABILITIES
PERSPECTIVE AND ISSUES
CONCEPTS, RULES, AND EXAMPLES
ACCOUNTING FOR COSTS ASSOCIATED WITH EXIT OR DISPOSAL ACTIVITIES
ENVIRONMENTAL REMEDIATION LIABILITY
27 ACCOUNTING CHANGES
PERSPECTIVE AND ISSUES
28 ACCOUNTING FOR LEASES
PERSPECTIVE AND ISSUES
DEFINITIONS OF TERMS
CONCEPTS, RULES, AND EXAMPLES
DISCLOSURE REQUIREMENTS
NOTE
29 FINANCIAL INSTRUMENTS
PERSPECTIVE AND ISSUES
CONCEPTS, RULES, AND EXAMPLES
30 CAPITALIZATION OF INTEREST COSTS
PERSPECTIVE AND ISSUES
CONCEPTS, RULES, AND EXAMPLES
DISCLOSURE REQUIREMENTS
APPENDIX: DISCLOSURE CHECKLIST
INDEX
END USER LICENSE AGREEMENT
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WILEY END USER LICENSE AGREEMENT
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