Download or read book Annual Update Top Governmental and Not for Profit Accounting and Auditing Issues Facing CPAs written by Lynda Dennis and published by John Wiley & Sons. This book was released on 2020-06-29 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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
Download or read book Annual Update Top Governmental and Not for Profit Accounting and Auditing Issues Facing CPAs written by Lynda Dennis and published by John Wiley & Sons. This book was released on 2020-07-08 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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
Download or read book Audit Risk Alert written by AICPA and published by John Wiley & Sons. This book was released on 2019-05-15 with total page 67 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Not for Profit Entities 2020 written by AICPA and published by John Wiley & Sons. This book was released on 2020-06-23 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Governmental Accounting and Auditing Update written by Melisa F. Galasso and published by John Wiley & Sons. This book was released on 2020-07-21 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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
Download or read book 2020 Not for Profit Accounting and Auditing Update written by Melisa F. Galasso and published by John Wiley & Sons. This book was released on 2020-07-01 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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
Download or read book Auditing and Accounting Guide written by AICPA and published by John Wiley & Sons. This book was released on 2019-06-21 with total page 782 pages. Available in PDF, EPUB and Kindle. Book excerpt: A must-have resource for new FASB guidance From financial reporting to revenue recognition to grants and contracts, you have a lot going on in the not-for-profit financial arena right now. Whether you're already an expert in NFP audit and accounting standards or just getting started, we’ve got the practical guidance you need. This must-have resource for nonprofits accounting and auditing professionals is an essential reference which will assist you with the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. The 2019 guide will help you do the following: Understand and implement recent updates and changes, including those related to financial reporting, revenue recognition, and grants and contracts Gain a full understanding of the accounting issues unique to not-for-profit entities A must-have resource for accounting and auditing professionals who work with nonprofits, this essential reference will assist in the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities.
Download or read book Accounting and Auditing Oversight written by United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets and Government Sponsored Enterprises and published by . This book was released on 2013 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audit and Accounting Guide Not for Profit Entities 2018 written by AICPA and published by John Wiley & Sons. This book was released on 2018-05-04 with total page 849 pages. Available in PDF, EPUB and Kindle. Book excerpt: This AICPA Accounting and Auditing Guide is a must-have for the resource libraries of accounting and auditing professionals who work with not-for-profit organizations. This essential reference book assists accountants in the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. Created with common errors and questions in mind, accountants benefit from not-for-profit industry-specific guidance on the issues they are likely to encounter this year. The 2018 edition includes guidance on financial reporting changes, reporting donated services between affiliated NFPs, split-interest agreements, contributions and grants, functional expenses and joint costs, and much more. This new edition provides a comprehensive discussion of FASB ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities. The discussion includes highlights of the changes that will assist financial statement preparers with implementing the standard. The guide offers dual guidance throughout, providing readers with the “before-and-after” context to enhance their understanding of the changes, as well as two all-inclusive appendices.
Download or read book Today s Essentials of Governmental and Not for Profit Accounting and Reporting written by Susan W. Martin and published by Waveland Press. This book was released on 2066-12-19 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: Pedagogically rich, this core textbook in governmental and not-for-profit accounting offers in-depth coverage for advanced accounting courses. The classroom-tested text logically builds student understanding of basic concepts like accountability, typical transactions like recording budgets and property taxes, and carries those concepts through to the detailed production of annual financial statements and conversions to produce government-wide financial statements. Reasonably priced and user friendly, the Martin-West volume is loaded with helpful questions, exercises, problems that include Internet research, case studies, summaries, and boxed items. Key features include: Putting It Together examples walk readers through the process of analyzing and entering typical transactions and developing financial statements Strategically placed interpretive exercises direct readers to apply what they have learned to a variety of situations Ties to the Real Worldinformation from business publications and from actual financial reportsillustrate chapter concepts and accounting concerns Clearly stated, measurable learning objectives focus on specific learning goals
Download or read book Audit and Accounting Guide written by AICPA and published by John Wiley & Sons. This book was released on 2020-07-15 with total page 768 pages. Available in PDF, EPUB and Kindle. Book excerpt: From financial reporting to revenue recognition to grants and contracts to auditor report changes, you have a lot going on in the not-for-profit financial arena right now. Whether you're already an expert in NFP audit and accounting standards or just getting started, this is the practical guidance you need. This must-have resource for nonprofits accounting and auditing professionals is an essential reference that will assist you with the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. It will help you with the following Understand and implement recent updates and changes, including those related to financial reporting, revenue recognition, and grants and contracts Gain a full understanding of the accounting issues unique to not-for-profit entities Assist in the implementation of auditor report changes.
Download or read book Audit Risk Alert written by AICPA and published by John Wiley & Sons. This book was released on 2018-05-04 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: New standards for financial statement presentation and revenue recognition have created many not-for-profit financial reporting changes. Combine those with today's technology-centered environment and the ever-present scrutiny of exempt organizations by the IRS and watchdog and rating agencies, and accountants, auditors, and financial managers may wonder how they'll ever tackle all the associated risks. This alert takes discusses the important developments affecting not-for-profit entities in 2018, and the issues auditors may face. It's jam-packed with targeted discussions of current economic, accounting, and auditing issues affecting nonprofits, as well as changes on the horizon. Topics range from business environment issues like cybersecurity to accounting and auditing challenges like implementation of FASB's new financial statement standard (ASU No. 2016-14) and valuation of gifts-in-kind. This alert also covers legislative and regulatory issues like UBIT, debt-financed property rules, and tax reform provisions of interest to exempt organizations, as well as the new auditing standard on auditor involvement with exempt offering documents. Among other topics, this alert focuses on risks related to recent nonprofit industry trends, financial statement presentation changes, revenue recognition, and fair value issues. A discussion of tax reform provisions affecting exempt organizations is also included as well as information on emerging issues such as: Revenue recognition for grants and contracts Phase 2 of FASB's not-for-profit financial statement presentation project Changes to the auditor's report Cybersecurity Blockchain and other transformative technology Awareness of key trends affecting the nonprofit environment informs audit planning, risk management, strategic planning, and oversight, thereby promoting greater success and sustainability of not-for-profit entities.
Download or read book Governmental and Not For Profit Accounting and Auditing written by Susan Convery and published by . This book was released on 2018-05-15 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Government and Not for Profit Accounting written by Michael H. Granof and published by Wiley. This book was released on 2004-04-13 with total page 736 pages. Available in PDF, EPUB and Kindle. Book excerpt: Revised and updated, Granof’s Third Edition incorporates the latest GASB pronouncements and takes a fresh look at the unique features of governmental and not-for-profit accounting. This text will help you develop a firm grasp of the theory underlying current practice, so you can quickly acquire the skills required of professional accountants and auditors. Throughout, the emphasis is on the significance of reported information and how to interpret and analyze accounting information.
Download or read book Research in Governmental and Nonprofit Accounting written by P A Copley P a and published by JAI Press. This book was released on 1999-04-15 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of Research in Governmental and Nonprofit Accounting is to stimulate and report high-quality research on a wide range of governmental and nonprofit accounting issues. A number of papers appearing in Volume 10 differ from much of our existing empirical work. The Bento and White and Copley and Seay studies use time-series data over relatively long intervals. In the case of the Sneed and Sneed and Elder, Kattelus, and Douthett studies, the authors use methodologies which have not been employed in previous studies in either the public or private sector. To the extent that these methodologies permit investigation of previously unexplored issues, the papers will be of interest to researchers outside of the governmental and nonprofit area. Governmental and nonprofit accounting represents an undeveloped research area which would benefit from rigorous examination. The government and not-for-profit sectors are also becoming increasingly attractive research areas. There are new standards of reporting for not-for-profit entities and a proposal for a dramatic change in state and local government financial statements. Change is always an opportunity for new research. As evidenced by the Forgione chapter, data exists and is becoming increasingly available.
Download or read book Not for Profit Entities 2020 written by AICPA and published by John Wiley & Sons. This book was released on 2020-07-15 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book CPA Audit Quality written by United States. General Accounting Office and published by . This book was released on 1988 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
