The most practical, authoritative guide to not-for-profitGAAPWiley Not-for-Profit GAAP 2011 is a comprehensive,easy-to-use guide to the accounting and financial reportingprinciples used by not-for-profit organizations. Written with theneeds of the financial statement preparer, user, and attestor inmind, this guide provides a complete review of the authoritativeaccounting literature that impacts all types of not-for-profitorganizations. At the same time, Wiley Not-for-Profit GAAP2011 features many examples and illustrations that will assistprofessionals in applying authoritative literature to real-lifesituations.* Easy-to-use information that enables users to find neededinformation quickly* Coverage of accounting principles specifically related tonot-for-profit organizations, as well as accounting principlesapplicable to all types of organizations* Specific coverage of accounting issues for different types ofnot-for-profit organizations* A comprehensive disclosure checklist that helps financialstatement preparers and attestors ensure that all disclosuresrequired by GAAP have been considered* Many examples and illustrations that make putting accountingtheory into practice an easy taskDestined to become the reference you keep at your side, WileyNot-for-Profit GAAP 2011 strives to be a thorough, reliablereference that nonprofit accounting professionals will useconstantly.

Preface.About the Authors.Not-for-Profit Accounting Literature.Part 1 Overview of Not-for-Profit Organizations.Chapter 1 Overview of Not-for-Profit Organizations.Chapter 2 Cash versus Accrual Basis Accounting.Part 2 Basic Financial Statements.Chapter 3 Statement of Financial Position.Chapter 4 Statement of Activities.Chapter 5 Statement of Cash Flows.Chapter 6 Other Financial Statement Issues.Part 3 Specific Not-for-Profit Accounting Topics.Chapter 7 Fund Accounting.Chapter 8 Net Assets.Chapter 9 Contributions, Pledges, and Noncash Contributions.Appendix A Checklist.Appendix B Checklist.Appendix C Checklist.Appendix D Checklist.Appendix E Checklist.Appendix F Checklist.Chapter 10 Investments.Chapter 11 Affiliated Organizations.Appendix A Checklist.Chapter 12 Split-Interest Agreements.Chapter 13 Fund-Raising and Joint Costs.Appendix A Checklist.Chapter 14 Functional Reporting.Chapter 15 Collections.Part 4 Other Accounting-Related Not-for-ProfitTopics.Chapter 16 Accounting for Specific Types of Not-for-Profits.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 Systems.Chapter 17 Importance of Budgets to a Not-for-Profit.Chapter 18 Principal Federal and State Tax Reporting andRegulatory Requirements.Part 5 General Accounting Topics Applied to Not-for-ProfitOrganizations.Chapter 19 Current Assets and Current Liabilities.Chapter 20 Inventory.Chapter 21 Long-Lived Assets, Depreciation, and Impairment.Chapter 22 Intangible Assets.Chapter 23 Contingencies.Chapter 24 Mergers and Acquisitions.Chapter 25 Accounting for Pensions and PostretirementBenefits.Chapter 26 Long-Term Liabilities.Chapter 27 Accounting Changes.Chapter 28 Accounting for Leases.Chapter 29 Financial Instruments.Chapter 30 Capitalization of Interest Costs.Appendix: Disclosure Checklist.Index.