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· 분류 : 외국도서 > 경제경영 > 재무/회계 > 회계기준
· ISBN : 9781119595991
· 쪽수 : 576쪽
목차
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 39
Chapter 6 Other Financial Statement Issues 55
Part 3 Specific Not-for-Profit Accounting Topics 73
Chapter 7 Fund Accounting 75
Chapter 8 Net Assets 87
Chapter 9 Contributions, Pledges, Noncash Contributions, and Exchange Transactions 97
Chapter 10 Investments 143
Chapter 11 Affiliated Organizations 163
Chapter 12 Split-Interest Agreements 185
Chapter 13 Fundraising and Joint Costs 195
Chapter 14 Functional Reporting 209
Chapter 15 Collections 215
Part 4 Other Accounting-Related Not-for-Profit Topics 219
Chapter 16 Accounting for Specific Types of Not-for-Profits 221
Chapter 17 Importance of Budgets to a Not-for-Profit 235
Chapter 18 Principal Federal and State Tax Reporting and Regulatory Requirements 253
Part 5 General Accounting Topics Applied to Not-for-Profit Organizations 315
Chapter 19 Current Assets and Current Liabilities 317
Chapter 20 Inventory 325
Chapter 21 Long-Lived Assets, Depreciation, and Impairment 333
Chapter 22 Intangible Assets 345
Chapter 23 Contingencies 355
Chapter 24 Mergers and Acquisitions 371
Chapter 25 Accounting for Pensions and Postretirement Benefits 385
Chapter 26 Long-Term Liabilities 423
Chapter 27 Accounting Changes 441
Chapter 28 Accounting for Leases 447
Chapter 29 Financial Instruments 485
Chapter 30 Capitalization of Interest Costs 497
Appendix: Disclosure Checklist 503
Index 533