Not-for-Profit Entities - Audit and Accounting Guide

0 avg rating
( 0 ratings by Goodreads )
9781943546435: Not-for-Profit Entities - Audit and Accounting Guide

The 2016 edition provides assistance in the unique preparation, auditing, accounting and reporting of financial statements for not-for-profit entities. This 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. 2014-04, Receivables-Troubled Debt Restructurings by Creditors (Subtopic 310-40): Reclassification of Residential Real Estate Collateralized Mortgage Loans upon Foreclosure (a consensus of the FASB Emerging Issues Task Force); FASB ASU No. 2014-08, Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity; FASB ASU No. 2015-10, Technical Corrections and Improvements.

"synopsis" may belong to another edition of this title.

About the Author:

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 accounting profession's technical and ethical standards.

The AICPA's founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.

"About this title" may belong to another edition of this title.

Top Search Results from the AbeBooks Marketplace


Published by American Institute of Certified Public Accountants, Inc, New York (2016)
ISBN 10: 1943546436 ISBN 13: 9781943546435
Used Soft cover Quantity Available: 1

Book Description American Institute of Certified Public Accountants, Inc, New York, 2016. Soft cover. Book Condition: Very Good. AICPA Audit and Accounting Guide. Bookseller Inventory # 003294

More Information About This Seller | Ask Bookseller a Question

Buy Used
US$ 30.00
Convert Currency

Add to Basket

Shipping: US$ 5.50
Within U.S.A.
Destination, Rates & Speeds