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Checklists and Illustrative Financial Statements

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Checklists and Illustrative Financial Statements

Not–for–Profit Entities, 2018
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Description

This AICPA Accounting and Auditing Guide is a must-have for the resource libraries of accounting and auditing professionals who work with not-for-profit organizations. This essential reference book assists accountants and auditors with the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. This guide is a great go-to. Created with common errors and questions in mind, the reader will benefit from not-for-profit industry-specific guidance on the issues they are likely to encounter this year. The 2018 edition includes guidance on financial reporting changes, reporting donated services between affiliated NFPs, split-interest agreements, contributions and grants, functional expenses and joint costs, and much more. Are you ready to implement FASB ASU No. 2016-14? This new edition provides a comprehensive discussion of FASB ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities. The discussion includes highlights of the changes that will assist financial statement preparers with implementing the standard. The guide offers dual guidance throughout, providing readers with the “before-and-after” context to enhance their understanding of the changes, as well as two all-inclusive appendices.

Author Biography:

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.
Release date Australia
November 30th, 2018
Author
Audience
  • Professional & Vocational
Pages
240
Series
Dimensions
216x274x17
ISBN-13
9781948306355
Product ID
28269862

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