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Audit Risk Alert: Not-for-profit Entities Industry Developments, 2017 (aicpa) by American Institute of Certified Public Accountants is a book available to read on EtoBox.
What is Audit Risk Alert: Not-for-profit Entities Industry Developments, 2017 (aicpa) about?
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 EntitiesSAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going ConcernFASB 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 EntityFASB ASU 2016-02, Leases (Topic 842)
- Author
- American Institute of Certified Public Accountants
- Publisher
- Wiley & Sons, Incorporated, John
- Published
- 2017
- Language
- EN
- ISBN
- 9781119450009
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