Updated as of March 1, 2014, this guide provides assistance in the unique preparation, auditing, accounting and reporting of financial statements for not-for-profit entities.
This new edition includes guidance on reporting donated services between affiliated NFPs, split-interest agreements, contributions and grants, functional expenses and joint costs, and much more.
Key Benefits:
· Properly report complex revenue and expense transactions that have a material effect on financial reporting
· Gain an understanding of the accounting issues that are unique to NFPs, such as donor restrictions on contributions
· Understand the unique audit areas in NFPs and how to address the risk of material misstatement
· Properly account for the relationships between NFPs and other entities
· Understand the disclosure requirements related to reporting transactions that are common to NFPs
Updates
· FASB ASU No. 2013-06, Not-for-Profit Entities (Topic 958): Services Received from Personnel of an Affiliate; a consensus of the FASB Emerging Issues Task Force
· FASB ASU No. 2012-02, Intangibles - Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment
"synopsis" may belong to another edition of this title.
Shipping:
US$ 3.75
Within U.S.A.
Seller: HPB-Red, Dallas, TX, U.S.A.
paperback. Condition: Good. Connecting readers with great books since 1972! Used textbooks may not include companion materials such as access codes, etc. May have some wear or writing/highlighting. We ship orders daily and Customer Service is our top priority! Seller Inventory # S_364003760
Quantity: 1 available