Checklists and Illustrative Financial Statements
American Institute of Certified Public Accountants (Verlag)
978-1-945498-77-0 (ISBN)
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(ASU) No. 2016-13, Financial Instruments--Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments
ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities
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)
ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash, a consensus of the FASB Emerging Issues Task Force
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
(ASU) No. 2017-04, Intangibles--Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment
Statement on Auditing Standards (SAS) No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, Forming an Opinion and Reporting on Financial Statements (AICPA, Professional Standards, AU-C sec. 570)
Statement on Standards for Accounting and Review Services No. 23, Statements on Standards for Accounting and Review Services: Omnibus Statement on Standards for Accounting and Review Services-2016 (AICPA, Professional Standards)
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.
Checklists and Illustrative Financial Statements: Not-for-Profit Entities 1
Notice to Readers 1
Applicability 1
Introduction to the Not-for-Profit Entity Reporting Model 3
FASB s New Standard on the Presentation of Financial Statements for NFPs 4
Acknowledgments 4
Part 1 Instructions 5
General 5
Guidance Considered in This Edition 6
Instructions 7
Part 2 Financial Statements and Notes Checklist 9
I. General 11
II. Statement of Financial Position 50
III. Statement of Activities 99
IV. Additional Financial Statements 116
Part 3 Auditors Reports Checklist 123
Part 4 Auditors Reports Checklist for Audits Performed in AccordanceWith Government Auditing Standards and the Uniform Guidance 143
I. Reports on Audits Performed in AccordanceWith GAS 145
II. Reports on Audits Performed in AccordanceWith the Uniform Guidance 154
Part 5 Accountants Reports on Compiled Financial Statements or Information or Reviewed Financial Statements Checklist 167
I. Checklist Questionnaire for Compiled Financial Statements, Prospective Financial Information Pro Forma Financial Information, and Other Historical Financial Information Using AR-C (Clarified) Standards 168
II. Checklist Questionnaire for Review Engagements Using AR-C (Clarified) Standards 172
Part 6 Illustrative Financial Statements, Notes, and Auditor s Report 181
| Erscheinungsdatum | 10.10.2017 |
|---|---|
| Reihe/Serie | AICPA |
| Verlagsort | NC |
| Sprache | englisch |
| Maße | 215 x 274 mm |
| Gewicht | 470 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen |
| ISBN-10 | 1-945498-77-3 / 1945498773 |
| ISBN-13 | 978-1-945498-77-0 / 9781945498770 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
| Haben Sie eine Frage zum Produkt? |
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