The most practical, authoritativeguide to not-for-profit GAAP Wiley Not-for-Profit GAAP 2008 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 2008 features many examples and illustrations that will assist the reader in applying authoritative literature to real-life situations. Wiley Not-for-Profit GAAP 2008 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 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 2008 Edition also includes new information covering: * FASB 157, Fair Value Measurements * FASB 158, Employer's Accounting for Defined Benefit Pension and Other Post-retirement Plans * FASB 159, The Fair Value Option for Financial Assets and Liabilities * FIN 48, Accounting for Uncertainty in Income Taxes * Update of FASB project on accounting for not-for-profit organization mergers and acquisitions Wiley Not-for-Profit GAAP 2008 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.