Audit And Accounting Guide Not For Profit Entities 2018

Author : AICPA
Publisher : John Wiley & Sons
Page : 883 pages
File Size : 52,8 Mb
Release : 2018-04-27
Category : Business & Economics
ISBN : 9781948306201

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Audit and Accounting Guide: Not-for-Profit Entities, 2018 by AICPA Pdf

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 in the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. Created with common errors and questions in mind, accountants 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. 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 : AICPA
Publisher : John Wiley & Sons
Page : 584 pages
File Size : 49,6 Mb
Release : 2018-11-30
Category : Business & Economics
ISBN : 9781948306164

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Audit and Accounting Guide: Health Care Entities, 2018 by AICPA Pdf

Considered the industry's standard resource, this guide helps accountants and financial managers understand the complexities of the specialized accounting and regulatory requirements of the health care industry. Updated for 2018, this edition has been prepared and reviewed by industry experts and provides hands-on, practical guidance for those who work in and with health care entities. A critical resource for auditors, this edition includes new accounting standards and relevant GASB and FASB updates (including those related to private companies). Updates include: FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) FASB ASU No. 2016-01, Financial Instruments - Overall (Subtopic 825-10) Recognition and Measurement of Financial Assets and Financial Liabilities FASB ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities SAS No. 133, Auditor Involvement With Exempt Offering Documents GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions (and Certain Issues Related to OPEB Plan Reporting) GASB No. 83, Certain Asset Retirement Obligations

Author : AICPA
Publisher : Wiley
Page : 0 pages
File Size : 41,7 Mb
Release : 2018-06-19
Category : Business & Economics
ISBN : 1948306190

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Audit and Accounting Guide: Not-for-Profit Entities, 2018 by AICPA Pdf

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 in the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. Created with common errors and questions in mind, accountants 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. 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 : AICPA
Publisher : John Wiley & Sons
Page : 240 pages
File Size : 41,9 Mb
Release : 2018-08-28
Category : Business & Economics
ISBN : 9781948306355

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Checklists and Illustrative Financial Statements by AICPA Pdf

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 : AICPA
Publisher : John Wiley & Sons
Page : 704 pages
File Size : 52,9 Mb
Release : 2017-05-30
Category : Business & Economics
ISBN : 9781945498541

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Auditing and Accounting Guide by AICPA Pdf

"This edition of the guide has been modified by the AICPA staff to include certain changes necessary due to the issuance of authoritative guidance since the guide was originally issued (March 1, 2013, edition), and other revisions as deemed appropriate"--Pages vi-vii.

Author : AICPA
Publisher : John Wiley & Sons
Page : 768 pages
File Size : 49,5 Mb
Release : 2020-07-15
Category : Business & Economics
ISBN : 9781119746218

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Audit and Accounting Guide by AICPA Pdf

From financial reporting to revenue recognition to grants and contracts to auditor report changes, you have a lot going on in the not-for-profit financial arena right now. Whether you're already an expert in NFP audit and accounting standards or just getting started, this is the practical guidance you need. This must-have resource for nonprofits accounting and auditing professionals is an essential reference that will assist you with the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. It will help you with the following Understand and implement recent updates and changes, including those related to financial reporting, revenue recognition, and grants and contracts Gain a full understanding of the accounting issues unique to not-for-profit entities Assist in the implementation of auditor report changes.

Author : American Institute of Certified Public Accountants,American Institute of Certified Public Accountants. Not-for-Profit Entities Expert Panel and Guide Task Force
Publisher : Unknown
Page : 604 pages
File Size : 51,9 Mb
Release : 2014
Category : Charities
ISBN : 1940235405

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Audit and Accounting Guide by American Institute of Certified Public Accountants,American Institute of Certified Public Accountants. Not-for-Profit Entities Expert Panel and Guide Task Force Pdf

Author : AICPA
Publisher : John Wiley & Sons
Page : 782 pages
File Size : 50,8 Mb
Release : 2019-06-21
Category : Business & Economics
ISBN : 9781119631149

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Auditing and Accounting Guide by AICPA Pdf

A must-have resource for new FASB guidance From financial reporting to revenue recognition to grants and contracts, you have a lot going on in the not-for-profit financial arena right now. Whether you're already an expert in NFP audit and accounting standards or just getting started, we’ve got the practical guidance you need. This must-have resource for nonprofits accounting and auditing professionals is an essential reference which will assist you with the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. The 2019 guide will help you do the following: Understand and implement recent updates and changes, including those related to financial reporting, revenue recognition, and grants and contracts Gain a full understanding of the accounting issues unique to not-for-profit entities A must-have resource for accounting and auditing professionals who work with nonprofits, this essential reference will assist in the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities.

Author : American Institute of Certified Public Accountants
Publisher : Unknown
Page : 128 pages
File Size : 44,9 Mb
Release : 2015
Category : Electronic
ISBN : 1941651666

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Audit and Accounting Guide by American Institute of Certified Public Accountants Pdf

Author : Richard F. Larkin,Marie DiTommaso
Publisher : John Wiley & Sons
Page : 867 pages
File Size : 43,5 Mb
Release : 2018-06-15
Category : Study Aids
ISBN : 9781119396192

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Wiley Not-for-Profit GAAP 2018 by Richard F. Larkin,Marie DiTommaso Pdf

The essential not-for-profit GAAP reference, updated with the latest standards Wiley Not-for-Profit GAAP 2018 is the essential accounting resource for not-for-profit organizations, providing quick access to the most up-to-date standards and practical tools for implementation. Designed help you find the answers you need quickly and easily, this guide features helpful visual aids alongside detailed explanations tailored to the not-for-profit sector. Authoritative discussion covers Financial Accounting Standards Board (FASB) Accounting Standards Codification, which includes the standards originally issued in the Statements, Interpretations and Technical Bulletins; Accounting Principles Board Opinions, Accounting Research Bulletins, AICPA Statements of Position and FASB Emerging Issues Task Force statements relevant to the not-for-profit organization. The unique characteristics of the not-for-profit organization demand adherence to specific GAAP; auditors and preparers must understand these standards, stay up-to-date as they continue to evolve and know how to apply them in the course of real-world financial statement preparation. This book provides the guidance you need in a user-friendly format. Get up to date on the latest changes to GAAP affecting not-for-profit organizations Reference authoritative standards for measurement, presentation and disclosure Consult flowcharts, diagrams and charts to find answers at a glance Double-check disclosures against a checklist of GAAP requirements Accounting standards are constantly changing, and the special requirements targeting not-for-profits add an additional challenge to full compliance. Instead of wading through dozens of volumes of official pronouncements to locate relevant information, consult an all-in-one resource targeted specifically to not-for-profit GAAP — one that is updated annually to bring you the most current information available. Wiley Not-for-Profit GAAP 2018 provides clear answers and practical guidance to help you streamline GAAP implementation and ensure compliance.

Author : AICPA
Publisher : Wiley
Page : 848 pages
File Size : 49,7 Mb
Release : 2018-04-27
Category : Business & Economics
ISBN : 1948306204

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Audit and Accounting Guide: Not-for-Profit Entities, 2018 by AICPA Pdf

"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 in the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. Created with common errors and questions in mind, accountants benefit from not-for-profit industry-specific guidance on the issues they are likely to encounter this year."--

Author : AICPA
Publisher : John Wiley & Sons
Page : 80 pages
File Size : 54,8 Mb
Release : 2018-06-28
Category : Business & Economics
ISBN : 9781948306348

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Audit Risk Alert by AICPA Pdf

New standards for financial statement presentation and revenue recognition have created many not-for-profit financial reporting changes. Combine those with today's technology-centered environment and the ever-present scrutiny of exempt organizations by the IRS and watchdog and rating agencies, and accountants, auditors, and financial managers may wonder how they'll ever tackle all the associated risks. This alert takes discusses the important developments affecting not-for-profit entities in 2018, and the issues auditors may face. It's jam-packed with targeted discussions of current economic, accounting, and auditing issues affecting nonprofits, as well as changes on the horizon. Topics range from business environment issues like cybersecurity to accounting and auditing challenges like implementation of FASB's new financial statement standard (ASU No. 2016-14) and valuation of gifts-in-kind. This alert also covers legislative and regulatory issues like UBIT, debt-financed property rules, and tax reform provisions of interest to exempt organizations, as well as the new auditing standard on auditor involvement with exempt offering documents. Among other topics, this alert focuses on risks related to recent nonprofit industry trends, financial statement presentation changes, revenue recognition, and fair value issues. A discussion of tax reform provisions affecting exempt organizations is also included as well as information on emerging issues such as: Revenue recognition for grants and contracts Phase 2 of FASB's not-for-profit financial statement presentation project Changes to the auditor's report Cybersecurity Blockchain and other transformative technology Awareness of key trends affecting the nonprofit environment informs audit planning, risk management, strategic planning, and oversight, thereby promoting greater success and sustainability of not-for-profit entities.

Author : Malvern J. Gross,John H. McCarthy,Nancy E. Shelmon
Publisher : John Wiley & Sons
Page : 794 pages
File Size : 43,9 Mb
Release : 2005-05-13
Category : Business & Economics
ISBN : 9780471738145

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Financial and Accounting Guide for Not-for-Profit Organizations by Malvern J. Gross,John H. McCarthy,Nancy E. Shelmon Pdf

This Seventh Edition is filled with authoritative advice on the financial reporting, accounting, and control situations unique to not-for-profit organizations. It contains discussions of the accounting and reporting guidelines for different types of organizations, complete guidance on tax and compliance reporting requirements, illustrated explanations of various types of acceptable financial statements, and much more!

Author : American Institute of Certified Public Accountants. Not-for-Profit Entities Expert Panel and Guide Task Force
Publisher : Unknown
Page : 593 pages
File Size : 55,7 Mb
Release : 2013
Category : Charities
ISBN : 1937351971

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Not-for-profit Entities by American Institute of Certified Public Accountants. Not-for-Profit Entities Expert Panel and Guide Task Force Pdf

Author : AICPA
Publisher : John Wiley & Sons
Page : 236 pages
File Size : 49,6 Mb
Release : 2019-08-06
Category : Business & Economics
ISBN : 9781119647355

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Checklists and Illustrative Financial Statements by AICPA Pdf

Financial statement preparation for not-for-profit entities can be complex. Whether you are preparing or auditing them, you'll find the tools you need in this helpful resource. This checklist contains the most comprehensive financial reporting and disclosure guidance available, plus a complete set of illustrative financial statements to assist you in understanding and applying standards like ASU 2016-14, 2018-08, and 2014-09. Key features include: Designed to assist auditors and preparers in overcoming the complexities of financial statement preparation for not-for-profit entities.