Wiley Not-for-Profit GAAP 2003: Interpretation and Application of Generally Accepted Accounting Principles for Not-for-Profit Organizations 2003

The most practical, authoritative guide to not-for-profit GAAP

Wiley Not-for-Profit GAAP 2003 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 2003 features many examples and illustrations that will assist the reader in applying authoritative literature to real-life situations. Wiley Not-for-Profit GAAP 2003 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 all disclosures required by GAAP have been considered
• Many examples and illustrations that make putting accounting theory into practice an easy task

This 2003 Edition also includes new information covering:

• FASB Statement No. 143, which provides guidance for accounting for asset retirement obligations
• FASB Statement No. 144, which amends the accounting for the impairment or disposal of long-lived assets
• FASB Statement No. 145, which provides technical corrections to several FASB Statements
• FASB Statement No. 146, which provides guidance for accounting for costs associated with exit or disposal activities
• Latest information on the FASB’s project for accounting for combinations of not-for-profit organizations

Wiley Not-for-Profit GAAP 2003 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.

And don’t forget to add Wiley Not-for-Profit Accounting Field Guide 2003 to your library!