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Auditing and Accounting Guide: Not-for-Profit Entities, 2017 (AICPA Audit and Accounting Guide)
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About Auditing And Accounting Guide: Not-for-Profit
Product Description This edition includes guidance on reporting donated servicesbetween affiliated NFPs, split-interest agreements, contributions and grants, functional expenses and joint costs. An appendix is provided with insights for early adopters of FASB AU No. 2016-14, it offers an overview of the standard and assists in determiniing whether to adopt the new requirement early. Other updates include: FASB ASU NO. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit EntitiesFASB ASU No. 2014-15, Presentation of Financial Statements--Going Concern (Subtopic 205-40): Disclosure of Uncertainiities about an Entity's Ability to Continue as a Going ConcernSAS No. 132, The Auditor's Consolidation of an Entity's Ability to Continue as a Going Concern,FASB ASU No 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force)FASB ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the Emerging Issues Task Force)FASB No. 2015-03, Interest--Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance CostsFASB ASU No. 2017-02, Not for Profit Entities--Consolidation (Subtopic 958-810): Clarifying When a Not-for-Profit Entity That Is a General Partner or a Limited Partner Should Consolidate a For-Profit Limited Partnership or Similar Entity 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 accountingprofession's technical and ethical standards. The AICPA's founding estabiished accountancy as a profession distinguished by rigorous educational requirements, high professional, standards, a strict code of professional ethics, a licensing status and commitment to serving the public interest.
