Wiley Not-for-Profit GAAP 2007: Interpretation and Application of Generally Accepted Accounting Principles for Not-for-Profit Organizations - Couverture souple

Larkin, Richard F.; DiTommaso, Marie

Couverture souple

ISBN 10 : 0471798258 ISBN 13 : 9780471798255

Editeur : John Wiley & Sons Inc, 2007

Synopsis

This is the most practical, authoritative guide to not for profit. "Wiley Not for Profit GAAP 2007" 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 2007" features many examples and illustrations that will assist the reader in applying authoritative literature to real life situations. "Wiley Not for Profit GAAP 2007" excels in providing financial statement preparers, users, and attestors with the most comprehensive and usable information because of these features: easy to use information that enables the reader to find needed information quickly; 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; a comprehensive disclosure checklist that helps financial statement preparers and attestors ensure that all disclosures required by GAAP have been considered; and many examples and illustrations that make putting accounting theory into practice an easy task. This 2007 Edition also includes new information covering: FASB 155, Accounting for Certain Hybrid Financial Instruments FASB 156, Accounting for Service of Financial Assets FASB 157, Fair Value Measurements FASB 158, Employer's Accounting for Defined Benefit Pension and Other Post retirement Plans. It includes an update of FASB project on accounting for not for profit organization mergers and acquisitions. "Wiley Not for Profit GAAP 2007" 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.

A propos du livre

À propos 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-eight years of experience serving not-for-profit organizations as independent accountant, board member, treasure, and consultant. He teaches, speaks, and writes 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 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 Organizations, and the AICPA Practice Aid, Financial Statement Presentation and Disclosure Practices for Not-for-Profit Organizations. He graduated from Harvard College and has 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 & Brad street 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.

Détails de l'édition

• Éditeur: John Wiley & Sons Inc
• Date d'édition: 2007
• Langue: anglais
• ISBN 10: 0471798258
• ISBN 13: 9780471798255
• Reliure: Broché
• Nombre de pages: 512
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible