John Wiley & Sons Auditing and Accounting Guide Cover This edition includes guidance on reporting donated servicesbetween affiliated NFPs, split-interest .. Product #: 978-1-945498-54-1 Regular price: $126.17 $126.17 Auf Lager

Auditing and Accounting Guide

Not-for-Profit Entities, 2017

AICPA

AICPA Audit and Accounting Guide

Cover

1. Auflage Juli 2017
704 Seiten, Softcover
Wiley & Sons Ltd

ISBN: 978-1-945498-54-1
John Wiley & Sons

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This edition includes guidance on reporting donated servicesbetween affiliated NFPs, split-interest agreements, contributions and grants, functional expenses and joint costs. An appendix is provided with insights for early adopters of FASB AU No. 2016-14, it offers an overview of the standard and assists in determiniing whether to adopt the new requirement early. Other updates include:

FASB ASU NO. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities
FASB ASU No. 2014-15, Presentation of Financial Statements--Going Concern (Subtopic 205-40): Disclosure of Uncertainiities about an Entity's Ability to Continue as a Going Concern
SAS No. 132, The Auditor's Consolidation of an Entity's Ability to Continue as a Going Concern,
FASB ASU No 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force)
FASB ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the Emerging Issues Task Force)
FASB No. 2015-03, Interest--Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs
FASB ASU No. 2017-02, Not for Profit Entities--Consolidation (Subtopic 958-810): Clarifying When a Not-for-Profit Entity That Is a General Partner or a Limited Partner Should Consolidate a For-Profit Limited Partnership or Similar Entity

Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups, and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accountingprofession's technical and ethical standards.
The AICPA's founding estabiished accountancy as a profession distinguished by rigorous educational requirements, high professional, standards, a strict code of professional ethics, a licensing status and commitment to serving the public interest.