Interpretation and Application of Generally Accepted Accounting Standards (Wiley Not-for-profit GAAP) - Tapa blanda

Sinopsis

"Wiley Not-for-Profit GAAP 2002" 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 both the financial statement preparer and attestor in mind. It provides a complete review of the authoritative accounting literature that impacts all types of not-for-profit organizations. The annual features many examples and illustrations that should assist the reader in applying authoritative literature to real-life situations. It provides financial statement preparers and attestors with: comprehensive and usable information; 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; and a comprehensive disclosure checklist. This 2002 Edition also includes new information covering: FASB Statement No 142, which changes the rules for accounting for goodwill and other intangible assets; FASB Statement No 143, which provides guidance for accounting for asset retirement obligations; FASB Statement No 144, which amends the accounting for the impairment or disposal of long-lived assets; information on the FASB's project for accounting for combinations of not-for-profit organizations.

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