The most practical, authoritative guide to Not–for–Profit GAAP Wiley Not–for–Profit GAAP 2016 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, and 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 2016 features many examples and illustrations that will assist the reader in applying the principles to real–life situations. Key features include: Easy–to–use information that enables the reader to find what they need quickly Coverage of accounting principles specifically related to not–for–profit organizations, as well as accounting principles applicable to organizations of all kinds Coverage of accounting issues affecting 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 it easy to put accounting theory into practice This 2016 edition includes new information covering: Going concern disclosures New FASB accounting standards updates for simplifying accounting and reporting Updated disclosures for investments in entities that calculate net asset value Push–down accounting Revenue contracts with customers Wiley Not–for–Profit GAAP 2016 is a thorough and reliable reference which is designed to be kept to hand on your desk, rather than on the shelf.