The most practical, authoritative guide to not-for-profitGAAP Wiley Not-for-Profit GAAP 2004 is a comprehensive, easy-to-useguide to the accounting and financial reporting principles used bynot-for-profit organizations. It is written with the needs of thefinancial statement preparer, user, and attestor in mind. Itprovides a complete review of the authoritative accountingliterature that impacts all types of not-for-profit organizations.At the same time, Wiley Not-for-Profit GAAP 2004 features manyexamples and illustrations that will assist the reader in applyingauthoritative literature to real-life situations. WileyNot-for-Profit GAAP 2004 excels in providing financial statementpreparers, users, and attestors with the most comprehensive andusable information because of these features: * Easy-to-use information that enables the reader to find neededinformation quickly * Coverage of accounting principles specifically related tonot-for-profit organizations, as well as accounting principlesapplicable to all types of organizations * Specific coverage of accounting issues for different types ofnot-for-profit organizations * A comprehensive disclosure checklist that helps financialstatement preparers and attestors ensure that all disclosuresrequired by GAAP have been considered * Many examples and illustrations that make putting accountingtheory into practice an easy task This 2004 Edition also includes new information covering: * AICPA Technical Practice Aid addressing donor-defined eligibilityrequirements * Derivatives Implementation Group Topic B35, Embedded Derivatives:Application of Statement 133 to a Not-for-Profit Organization'sObligation Arising from an Irrevocable Split-Interest Agreement,which provides guidance for determining whether a split-interestagreement includes an embedded derivative * FASB Interpretation No. 45, Guarantor's Accounting and DisclosureRequirements for Guarantees, Including Indirect Guarantees ofIndebtedness to Others, including special discussion of loanguarantees that are accounted for as contributions * FASB Statement No. 149, Amendment to Statement 133 on DerivativeFinancial Instruments Wiley Not-for-Profit GAAP 2004 strives to be a thorough, reliablereference that you'll use constantly. It's designed to be kept onyour desk rather than on your bookshelf.