Wiley Not-for-Profit GAAP 2012 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 2012 features many examples and illustrations that will assist the reader in applying authoritative literature to real-life situations. Wiley Not-for-Profit GAAP 2012 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 much 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 that all disclosures required by GAAP have been considered

• Many examples and illustrations that make putting accounting theory into practice an easy task

This 2012 Edition includes new information covering:

• Intangibles - Goodwill and Other (ASU 2010-28 and ASU 2011-8)

• Business Combinations (ASU 2010-29)

• Receivables (ASU 2011-02)

• Fair Value Measurement (ASU 2011-4)

• Health Care Entities (ASU 2011-07)

Wiley Not-for-Profit GAAP 2012 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.