John Wiley & Sons Audit Risk Alert Cover From going concern to leases, this Alert will help identify important developments affecting not-for.. Product #: 978-1-945498-74-9 Regular price: $48.50 $48.50 Auf Lager

Audit Risk Alert

Not-for-Profit Entities Industry Developments, 2017

AICPA

AICPA

Cover

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

ISBN: 978-1-945498-74-9
John Wiley & Sons

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From going concern to leases, this Alert will help identify important developments affecting not-for-profit entities and the issues auditors face as a result. A discussion of emerging practice issues, plus current economic, accounting, and auditing development is provided. Also included is a discussion of opportunities for early implementation of ASU 2016-14. Additional updates include:

FASB ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities
SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern
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
FASB ASU 2016-02, Leases (Topic 842)