Miller Not-For-Profit Reporting: Gaap : Tax, Financial, and Regulatory Requirements
Editorial Reviews
Book Description
Miller Not-for-Profit Reporting is organized to focus first on existing pronouncements and proposed pronouncements that are expected to be issued in the near future. Those pronouncements apply directly to not-for-profit organizations and are covered in Part I, "Introduction and Background." Part II, "Accounting for Not-for-Profit Organizations," addresses accounting for individual account types and transactions recorded in the books of a not-for-profit organization. Part III, "External Financial Reporting," deals with external financial reporting, and Part IV, "Regulatory Financial Reporting," deals with regulatory reporting in the government arena, including requirements of the OMB Circulars and federal and state tax rules.
This volume analyzes all FASB Statements to the extent that they relate to reporting by not-for-profit organizations. Accordingly, not all of the recent pronouncements will be reported on in depth. As we did last year, we encourage you to use the Miller Complete Library for Business--consisting of the Miller GAAP Guide, the Miller GAAP Implementation Manual, and the monthly Miller GAAP Update Service--also published by Harcourt--to keep current on accounting and reporting matters that pertain to all entities.
From the Author
Each year around this time, we review what has taken place in the accounting profession, to see how we can improve Miller Not-for-Profit Reporting: GAAP, Tax, Financial, and Regulatory Requirements. We improve by addition and subtraction. This year's edition adds to its already generous coverage to clarify the most important materials affecting not-for-profit organizations right now, including: FASB Statement No. 136 (Transfer of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others); SAS-87 (Restricting the Use of an Auditor's Report); and SAS-86 (Amendment to SAS No. 72, Letters for Underwriters and Certain Other Requesting Parties).
Subtraction occurs when we simplify and clarify the language contained in the original pronouncements. We are actively involved in not-for-profit engagements as auditors and advisors, and we work closely with other practitioners in our offices to make sure that we impart information in a user-friendly fashion. We trust that Miller Not-for-Profit Reporting is a useful tool for you.
Miller Not-For-Profit Reporting: Gaap : Tax, Financial, and Regulatory Requirements
Miller Not-For-Profit Reporting: Gaap : Tax, Financial, and Regulatory Requirements,Mary F. Foster,Howard Becker,Richard J. Terrano,Harcourt Brace Professional Pub,0156070111,Accounting - General,Accounting - Managerial,Business & Economics,Business / Economics / Finance,Business/Economics,Management Accounting,Non-Profit Organizations Management,Nonprofit Organizations & Charities,Reference - Almanacs/Yearbooks
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