Aicpa

Audit and Accounting Guide (eBook, ePUB)

Not-for-Profit Entities, 2018

• Format: ePub

Produktbeschreibung

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.

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Produktdetails

• Verlag: John Wiley & Sons
• Seitenzahl: 848
• Erscheinungstermin: 27. April 2018
• Englisch
• ISBN-13: 9781948306201
• Artikelnr.: 52744120

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.