Aicpa

Not-For-Profit Entities Industry Developments, 2016

Audit Risk Alert

• Broschiertes Buch

Produktbeschreibung

You'll find targeted discussion of emerging practice issues, plus current economic, accounting and auditing developments. Key Benefits: Among other topics, this Alert focuses on risks related to recent NFP trends, going concern, revenue recognition, and fair value issues. Also included is a discussion of recent and planned IRS activity with regard to NFPs. This alert also includes information on emerging issues such as: * Measuring the effectiveness of nonprofits * Alternative investment considerations * Going concern * IRS exempt organizations activities * FASB not-for-profit standard-setting activity * UPMIFA policies Updates * FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) * FASB ASU No. 2014-15, Presentation of Financial Statements-Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern * FASB ASU No. 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity * FASB ASU No. 2015-03, Simplifying the Presentation of Debt Issuance Costs * FASB ASU No. 2015-07, Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) * FASB ASU No. 2016-01, Financial Instruments--Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities Who Will Benefit: * Audit and accounting firms with nonprofit engagements * Financial managers at nonprofit organizations

---

Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.

Produktdetails

• Verlag: Wiley
• Seitenzahl: 80
• Erscheinungstermin: 28. August 2017
• Englisch
• ISBN-13: 9781943546411
• ISBN-10: 194354641X
• Artikelnr.: 47016290

Autorenporträt

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.