2020 Not-for-Profit Accounting and Auditing Update

von Melisa F Galasso

192 Seiten, Taschenbuch

Kurzbeschreibung des Verlags

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

• ISBN: 9781119747208
• Sprache: Englisch
• Erscheinungsdatum: 18.06.2020
• Größe: 274 x 216 mm
• Verlag: John Wiley & Sons