Checklists and Illustrative Financial Statements

Not-for-Profit Entities 2020

Aicpa (Autor)

Buch | Softcover

240 Seiten

2020
John Wiley & Sons Inc (Verlag)
978-1-950688-45-6 (ISBN)

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Financial statement preparation for not-for-profit entities can be complex. Whether preparing or auditing them, accountants will find the tools they need in this helpful resource. This checklist contains the most comprehensive financial reporting and disclosure guidance available, plus a complete set of illustrative financial statements to assist you in understanding and applying standards like ASU 2018-08, and 2014-09.

New in 2020:

revenue recognition
grants and contracts

The American Institute of CPAs (AICPA) is the world's largest member association representing the CPA profession, with more than 429,000 members in the United States and worldwide, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education, and consulting. The AICPA sets ethical standards for its members and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA examination, offers specialized credentials, builds the pipeline of future talent and drives professional competency development to advance the vitality, relevance and quality of the procession.

Part 1—Instructions 1

General 1

Guidance Considered in This Edition 2

Instructions 2

Part 2—Financial Statements and Notes Checklist 5

I. General 7

II. Statement of Financial Position 46

III. Statement of Activities 98

IV. Statement of Cash Flows 114

Part 3—Auditors’ Reports Checklist 119

I. For Audits Conducted Prior to the Adoption of the Suite of New Reporting Standards 120

II. For Audits Conducted After the Adoption of the Suite of New Reporting Standards 138

Part 4—Auditors’ Reports Checklist for Audits Performed in Accordance With Government Auditing Standards and the Uniform Guidance 163

I. Reports on Audits Performed in Accordance With GAS 165

II. Reports on Audits Performed in Accordance With the Uniform Guidance 174

Part 5—Accountants’ Reports on Compiled Financial Statements or Information or Reviewed Financial Statements Checklist 187

I. Checklist Questionnaire for Compiled Financial Statements, Prospective Financial Information, Pro Forma Financial Information, and Other Historical Financial Information Using AR-C (Clarified) Standards 188

II. Checklist Questionnaire for Review Engagements Using AR-C (Clarified) Standards Prior to the Adoption of SSARS No. 25 193

III. Checklist Questionnaire for Review Engagements Using AR-C (Clarified) Standards After the Adoption of SSARS No. 25 200

Part 6—Illustrative Financial Statements, Notes, and Auditor’s Report 211

Erscheinungsdatum	15.01.2021
Reihe/Serie	AICPA
Verlagsort	New York
Sprache	englisch
Maße	213 x 269 mm
Gewicht	499 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Planung / Organisation
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
ISBN-10	1-950688-45-3 / 1950688453
ISBN-13	978-1-950688-45-6 / 9781950688456
Zustand	Neuware