Auditing and Accounting Guide: Not-for-Profit Entities, 2019
- 18h 21m
- AICPA
- John Wiley & Sons (US)
- 2019
A must-have resource for new FASB guidance
From financial reporting to revenue recognition to grants and contracts, you have a lot going on in the not-for-profit financial arena right now. Whether you're already an expert in NFP audit and accounting standards or just getting started, we’ve got the practical guidance you need.
This must-have resource for nonprofits accounting and auditing professionals is an essential reference which will assist you with the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. The 2019 guide will help you do the following:
- Understand and implement recent updates and changes, including those related to financial reporting, revenue recognition, and grants and contracts
- Gain a full understanding of the accounting issues unique to not-for-profit entities
A must-have resource for accounting and auditing professionals who work with nonprofits, this essential reference will assist in the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities.
In this Book
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Introduction
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General Auditing Considerations
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Financial Statements, the Reporting Entity, and General Financial Reporting Matters
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Cash, Cash Equivalents, and Investments
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Contributions Received and Agency Transactions
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Split-Interest Agreements and Beneficial Interests in Trusts
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Other Assets
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Programmatic Investments
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Property and Equipment
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Debt and Other Liabilities
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Net Assets and Reclassifications of Net Assets
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Revenues and Receivables From Exchange Transactions
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Expenses, Gains, and Losses
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Reports of Independent Auditors
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Tax and Regulatory Considerations
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Fund Accounting
