Wiley Not-for-Profit GAAP 2014: Interpretation and Application of Generally Accepted Accounting Principles

INDEX

A

academic societies, 240

accountability, 7, 112

accounting

appropriation, 241

beneficiaries, 191–195

cash basis, 11–20, 242–243

changes, 475–481

contributed services, 116

depreciation, 253

equity method, 167, 172–173

exit or disposal activities, 468–472

fixed asset, 244–245, 246

funds, 7, 81–93

leases, 483–520

lessee, 505

lessor, 505

mergers and acquisitions, 398–412

pensions, 413–454

postretirement benefits, 413–454

sale-leaseback, 488

subleases, 507–508

unrestricted contributions, 106–107

accounting changes, 74

Accounting for Contributions Received and Contributions Made (SFAS 116), 16, 125

accounting principles, 5, 8–9

accounting requirements, 476–478

accounting rules, 167–168

Accounting Standards Codification (ASC)

2009-01, 8–9

2010-09, 77

2012-05, 54

ASC 205-20-50, 369, 370

ASC 210-10-45-4, 25, 27

ASC 210-20-05, 26

ASC 210-20-45, 343

ASC 230-10-15-4, 46

ASC 230-10-45-7, 52

ASC 230-10-45-8, 50, 52

ASC 230-10-45-9, 52

ASC 230-10-45-24, 50

ASC 230-10-50-4, 52

ASC 235-10-50, 16

ASC 250-10-50, 479, 480, 481

ASC 250-10, 16, 475, 476, 477

ASC 270-10, 70

ASC 270, 72

ASC 275-10, 16, 380

ASC 280-10, 375

ASC 310-10-40-15, 463

ASC 310-10, 463, 497–498

ASC 310-30, 160, 409

ASC 320-10-35-32, 165

ASC 320-10-35-33, 165

ASC 320-10-35, 164, 166

ASC 323-10, 181

ASC 325-20, 167, 430

ASC 325-35, 163

ASC 330-10-30, 349, 350

ASC 330-10-50, 355

ASC 330-10, 348

ASC 350-30-55, 373

ASC 350-40, 373

ASC 350, 371, 375, 377, 407, 412

ASC 360-10-35-21, 363

ASC 360-10-45, 365

ASC 360-10-50, 369

ASC ...