Interpretation and Application of Generally Accepted Accounting Standards (Exam 1) - Couverture souple
Biographie de l'auteur
Richard F. Larkin is technical director of not–for–profit accounting and auditing for BDO Seidman, LLP, in Bethesda, Maryland. Previously he was the technical director of the not–for–profit Industry Services Group in the national office of PricewaterhouseCoopers. he is a certified public accountant with over thirty–seven years of experience serving not–for–profit organizations as independent accountant, board member, treasurer, and consultant. He teaches, speaks, and wirte4s extensively on not–for–profit industry matters and is active in many professional and industry organizations. He has been a member of the Financial Accounting Standards Board Not–for–Profit Advisory Task Force and the AICPA Not–for–Profit Organizations Committee, and chaired the AICPA Not–for–Profit Audit Guide Task Force. He participated in writing both the third and fourth editions of Standards of Accounting and Financial reporting for Voluntary Health and Welfare Organization,s and the AICPA Practice Aid, Financial Statement Presentation and Disclosure Practices for Not–for–Profit Organizations. He graduated from Harvard College and ha an MBA from Harvard Business School. He is a coauthor of the fourth, fifth, and sixth editions of Financial and Accounting Guide for Not–for–Profit Organizations, which were published by John Wiley & Sons, Inc.
Marie DiTommaso, CPA, is a partner in the firm of DiTommaso and Ruppel, CPAs, which she cofounded. She has over twenty years of experience in accounting and financial reporting in both the not–for–profit and commercial accounting environments. She began her career with KPMG after graduating from Queens College of the City University of New York. Later in her career, she joined the American Express Company and then Dun & Bradstreet Corporation, both to develop, write, and implement accounting policies and procedures. After leaving these corporate organizations, Ms. DiTommaso served as the chief financial officer of a not–for–profit organization.
Ms. DiTommaso is a member of the American Institute of Certified Public Accountants. She has served as President of the Bergen County Chapter of the New Jersey Women Business Owners Association, and as an advisor to its Board of Directors.
Quatrième de couverture
The most practical, authoritativeguide to not–for–profit GAAP
Wiley Not–for–Profit GAAP 2009 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 the financial statement preparer, user, and attestor in mind. It provides a complete review of the authoritative accounting literature that impacts all types of not–for–profit organizations. At the same time, Wiley Not–for–Profit GAAP 2009 features many examples and illustrations that will assist the reader in applying authoritative literature to real–life situations. Wiley Not–for–Profit GAAP 2009 excels in providing financial statement preparers, users, and attestors with the most comprehensive and usable information because of these features:
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Easy–to–use information that enables the reader to find needed information quickly
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Coverage of accounting principles specifically related to not–for–profit organizations, as well as accounting principles applicable to all types of organizations
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Specific coverage of accounting issues for different types of not–for–profit organizations
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A comprehensive disclosure checklist that helps financial statement preparers and attestors ensure that all disclosures required by GAAP have been considered
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Many examples and illustrations that make putting accounting theory into practice an easy task
This 2009 Edition also includes new information covering:
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FASB 161, Disclosures about Derivatives and Hedging Activities
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FASB 162, Hierarchy of Generally Accepted Accounting Principles
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FIN 48, Accounting for Uncertainty in Income Taxes
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FASB Staff Position No. SOP 94–3 and AAG HCO–1, Omnibus Changes to Consolidation and Equity Method Guidance for Not–for–Profit Organizations
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AICPA Technical Practice Aid TIS 1100.15, Liquidity Restrictions
Wiley Not–for–Profit GAAP 2009 strives to be a thorough, reliable reference that you′ll use constantly. It′s designed to be kept on your desk rather than on your bookshelf.
Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.
