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AICPA - Audit Risk Alert, E-bok

E-bok, Engelska, 2017

Audit Risk Alert

Not-for-Profit Entities Industry Developments, 2017

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Beskrivning
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)
Produktinformation
  • Utgivningsdatum: 2017-10-30
  • Språk: Engelska
  • ISBN: 9781119450009
  • Förlag: John Wiley & Sons Inc
  • Serie: AICPA
  • Mått: 150 x 250 x 15 mm
  • Vikt: 666 g
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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.

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