Annual Update: Top Governmental and Not-for-Profit Accounting and Auditing Issues Facing CPAs
Title | Annual Update: Top Governmental and Not-for-Profit Accounting and Auditing Issues Facing CPAs PDF eBook |
Author | Lynda Dennis |
Publisher | John Wiley & Sons |
Pages | 256 |
Release | 2020-06-29 |
Genre | Business & Economics |
ISBN | 1119743079 |
This book provides a review of the top accounting and auditing issues faced by preparers of governmental and not-for-profit financial statements and their auditors. Key areas covered include: GASB 87, Leases; revenue recognition, including grants and contracts; risk assessment; and financial reporting. Key topics include: · Current GASB developments · Audit issues related to GASB developments · Recent GASB pronouncements and their impact on accounting and reporting · Top advice from the AICPA’s Technical Hotline and the GASB Technical Inquiry System
Annual Update: Top Governmental and Not-for-Profit Accounting and Auditing Issues Facing CPAs
Title | Annual Update: Top Governmental and Not-for-Profit Accounting and Auditing Issues Facing CPAs PDF eBook |
Author | Lynda Dennis |
Publisher | John Wiley & Sons |
Pages | 256 |
Release | 2020-07-08 |
Genre | Business & Economics |
ISBN | 1119743052 |
This book provides a review of the top accounting and auditing issues faced by preparers of governmental and not-for-profit financial statements and their auditors. Key areas covered include: GASB 87, Leases; revenue recognition, including grants and contracts; risk assessment; and financial reporting. Key topics include: · Current GASB developments · Audit issues related to GASB developments · Recent GASB pronouncements and their impact on accounting and reporting · Top advice from the AICPA’s Technical Hotline and the GASB Technical Inquiry System
Audit Risk Alert
Title | Audit Risk Alert PDF eBook |
Author | AICPA |
Publisher | John Wiley & Sons |
Pages | 67 |
Release | 2019-05-15 |
Genre | Business & Economics |
ISBN | 194830693X |
Not-for-profit auditor have a lot to consider as they navigate the pace of change in today's complex business environment. Many finance professionals serving the nonprofit sector are challenged with implementation of significant new accounting standards under U.S. GAAP, such as revenue recognition and accounting for not-for-profit grants and contracts. Created for nonprofit finance and accounting staff, auditors, and board members alike, this alert features the most important developments affecting not-for-profit entities and the key issues auditors may face. This guide covers all the changes on the horizon, including business environment issues like: Cybersecurity and outsourcing Accounting and auditing challenges (e.g., the implementation of FASB's not-for-profit financial statement presentation) Revenue recognition Leases standards Delivered in an easily digestible format, this alert also covers legislative and regulatory issues such as unrelated business income tax, the "parking tax," and changes to IRS Form 990-T, as well as a discussion of the upcoming changes to the auditor's report.
Not-for-Profit Entities 2020
Title | Not-for-Profit Entities 2020 PDF eBook |
Author | AICPA |
Publisher | John Wiley & Sons |
Pages | 96 |
Release | 2020-06-23 |
Genre | Business & Economics |
ISBN | 1119743036 |
This Not-for-Profit Industry Development Audit Risk Alert shows changes on the horizon as well as current business environment issues and accounting and auditing challenges such as: Cybersecurity and outsourcing Implementation of FASB's revenue recognition standards Changes to the auditor’s report Preparation for FASB’s leases and other accounting standards updates Delivered in an easily digestible format, this alert also covers legislative and regulatory issues like the unrelated business income tax and changes to IRS Form 990-T as well as a discussion of the Department of Labor’s overtime rule.
Governmental Accounting and Auditing Update
Title | Governmental Accounting and Auditing Update PDF eBook |
Author | Melisa F. Galasso |
Publisher | John Wiley & Sons |
Pages | 192 |
Release | 2020-07-21 |
Genre | Business & Economics |
ISBN | 111974721X |
Be prepared for change by ensuring that you are current in accounting and auditing developments affecting government. Learn the latest accounting and auditing developments affecting governments by covering these hot topics: Risk assessment Documentation Leases Yellow Book Major program determination New GASB pronouncements
2020 Not-for-Profit Accounting and Auditing Update
Title | 2020 Not-for-Profit Accounting and Auditing Update PDF eBook |
Author | Melisa F. Galasso |
Publisher | John Wiley & Sons |
Pages | 192 |
Release | 2020-07-01 |
Genre | Business & Economics |
ISBN | 1119747309 |
Learn the latest accounting and auditing developments affecting not-for-profits so that accountants, auditors, and financial managers can prepare financial statements with confidence. This work covers new FASB requirements and information on the latest OMB and Yellow Book developments. It features major program determination and case studies related to revenue recognition and auditing documentation and covers hot topics including: NFP financial statements Risk assessment Documentation Leases Yellow Book Major program determination Key changes GASB updates including GASB Statement No. 91, Conduit Debt Obligations AICPA activities including changes to the auditor's report FASB updates including revenue recognition, grants and contracts, updating the definition of collections, and implementation issue surrounding the financial reporting standard Federal government activities including updates to the Compliance Supplement and proposed changes to the Uniform Guidance
Accounting and Auditing Oversight
Title | Accounting and Auditing Oversight PDF eBook |
Author | United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets and Government Sponsored Enterprises |
Publisher | |
Pages | 356 |
Release | 2013 |
Genre | Accounting |
ISBN |