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Checklists and Illustrative Financial Statements: Not-for-Profit Entities, 2019
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Audit Risk Alert: Not–for–Profit Entities Industry Developments
Description
(AICPA) 1st Edition
by AICPA (Author)
From going concern to leases, this Alert will help identify important developments affecting not-for-profit entities and the issues auditors face as a result. A discussion of emerging practice issues, plus current economic, accounting, and auditing development is provided. Also included is a discussion of opportunities for early implementation of ASU 2016-14. Additional updates include: FASB ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern FASB 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 FASB ASU 2016-02, Leases (Topic 842)
Details
Year:
2017
Pages:
81
Language:
English
Format:
PDF
Size:
2 MB
ISBN-10:
1945498749
ISBN-13:
978-1945498749
