Not–for–Profit Entities Industry Developments, 2016
American Institute of Certified Public Accountants (Verlag)
978-1-943546-41-1 (ISBN)
Key Benefits:
Among other topics, this Alert focuses on risks related to recent NFP trends, going concern, revenue recognition, and fair value issues.
You′ll find targeted discussion of emerging practice issues, plus current economic, accounting and auditing developments.
Key Benefits:
Among other topics, this Alert focuses on risks related to recent NFP trends, going concern, revenue recognition, and fair value issues. Also included is a discussion of recent and planned IRS activity with regard to NFPs.
This alert also includes information on emerging issues such as:
Measuring the effectiveness of nonprofits
Alternative investment considerations
Going concern
IRS exempt organizations activities
FASB not–for–profit standard–setting activity
UPMIFA policies
Updates
FASB ASU No. 2014–09, Revenue from Contracts with Customers (Topic 606)
FASB ASU No. 2014–15, Presentation of Financial Statements–Going Concern (Subtopic 205–40): Disclosure of Uncertainties about an Entity′s Ability to Continue as a Going Concern
FASB ASU No. 2014–08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity
FASB ASU No. 2015–03, Simplifying the Presentation of Debt Issuance Costs
FASB ASU No. 2015–07, Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent)
FASB ASU No. 2016–01, Financial Instruments—Overall (Subtopic 825–10): Recognition and Measurement of Financial Assets and Financial Liabilities
Who Will Benefit:
Audit and accounting firms with nonprofit engagements
Financial managers at nonprofit organizations
Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule–making and standard–setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession′s technical and ethical standards. The AICPA′s founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.
| Erscheinungsdatum | 15.12.2016 |
|---|---|
| Reihe/Serie | AICPA |
| Verlagsort | NC |
| Sprache | englisch |
| Gewicht | 666 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen |
| ISBN-10 | 1-943546-41-X / 194354641X |
| ISBN-13 | 978-1-943546-41-1 / 9781943546411 |
| Zustand | Neuware |
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