Portions of this book have been reprinted from Financial and Accounting Guide for Not-for-Profit Organizations, 6th Edition, by Malvern J. Gross, Jr., Richard F. Larkin, and John H. McCarthy, Copyright © 2000 by John Wiley & Sons, Inc. Reprinted by permission of John Wiley & Sons, Inc.

Portions of this book have been reprinted from Wiley GAAP 2002, Interpretation and Application of Generally Accepted Accounting Principles, by Patrick R. Delaney, Barry J. Epstein, Ralph Nach, and Susan Weiss Budak, Copyright © 2001 by John Wiley & Sons, Inc. Reprinted by permission of John Wiley & Sons, Inc.

Portions of this book have their origin in the AICPA Audit and Accounting Guide: Not-for-Profit Organizations (NFP Audit Guide). These are noted by reference in each chapter. Copyright © by the American Institute of Certified Public Accountants, Inc., Harborside Financial Center, 201 Plaza 3, Jersey City, NJ 07311.

Portions of this book have their origin in copyrighted materials from the Financial Accounting Standards Board. These are noted by reference to the specific pronouncement. Complete copies are available directly from the FASB. Copyright © by the Financial Accounting Standards Board, 401 Merritt 7, P.O. Box 5116, Norwalk, Connecticut 06856-5116, USA.

This book is printed on acid-free paper.

Copyright © 2014 by John Wiley & Sons, Inc. All rights reserved.

Published by John Wiley & Sons, Inc., Hoboken US.

No part of this publication may be reproduced, stored in a retrieval system, or ...

Get Wiley Not-for-Profit GAAP 2014: Interpretation and Application of Generally Accepted Accounting Principles now with the O’Reilly learning platform.

O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.