发帖
雷达卡
by AICPA (Author)
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 book
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.
Table of contents
1 Introduction
2 General Auditing Considerations
3 Financial Statements, the Reporting Entity, and General Financial Reporting Matters
4 Cash, Cash Equivalents, and Investments
5 Contributions Received and Agency Transactions
6 Split-Interest Agreements and Beneficial Interests in Trusts
7 Other Assets
8 Programmatic Investments
9 Property and Equipment
10 Debt and Other Liabilities
11 Net Assets and Reclassifications of Net Assets
12 Revenues and Receivables From Exchange Transactions
13 Expenses, Gains, and Losses
14 Reports of Independent Auditors
15 Tax and Regulatory Considerations
16 Fund Accounting
Appendix
Series: AICPA Audit and Accounting Guide
Length: 848 pages
Publisher: Wiley; 1 edition (June 19, 2018)
Language: English
ISBN-10: 1948306190
ISBN-13: 978-1948306195
Wiley__Audit and Accounting Guide_ Not-For-Profit Entities,.epub
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