[eBook Code] Wiley Not-for-Profit GAAP 2017 (eBook Code, 1st)

Preface vii

About the Authors ix

Not-for-Profi t Accounting Literature xi

Part 1 Overview of Not-for-Profi t Organizations 1

Chapter 1 Overview of Not-for-Profi t 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 57

Part 3 Specifi c Not-for-Profi t Accounting Topics 75

Chapter 7 Fund Accounting 77

Chapter 8 Net Assets 89

Chapter 9 Contributions, Pledges, Noncash Contributions, and Exchange Transactions 99

Chapter 10 Investments 145

Chapter 11 Affi liated Organizations 165

Chapter 12 Split-Interest Agreements 187

Chapter 13 Fundraising and Joint Costs 197

Chapter 14 Functional Reporting 211

Chapter 15 Collections 217

Part 4 Other Accounting-Related Not-for-Profi t Topics 221

Chapter 16 Accounting for Specifi c Types of Not-for-Profi ts 223

Chapter 17 Importance of Budgets to a Not-for-Profi t 237

Chapter 18 Principal Federal and State Tax Reporting and Regulatory Requirements 255

Part 5 General Accounting Topics Applied to Not-for-Profi t Organizations 317

Chapter 19 Current Assets and Current Liabilities 319

Chapter 20 Inventory 327

Chapter 21 Long-Lived Assets, Depreciation, and Impairment 335

Chapter 22 Intangible Assets 347

Chapter 23 Contingencies 355

Chapter 24 Mergers and Acquisitions 371

Chapter 25 Accounting for Pensions and Postretirement Benefi ts 387

Chapter 26 Long-Term Liabilities 423

Chapter 27 Accounting Changes 441

Chapter 28 Accounting for Leases 447

Chapter 29 Financial Instruments 483

Chapter 30 Capitalization of Interest Costs 495

Appendix: Disclosure Checklist 501

Index 531