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Checklists and Illustrative Financial Statements: Not-for-Profit Entities, 2018

Checklists and Illustrative Financial Statements: Not-for-Profit Entities, 2018

作者： AICPA
出版商： John Wiley & Sons
ISBN: 9781948306355
出版时间 August 2018
规格： Paperback , 240 pages
适应领域： U.S. ? 免责申明：
Countri(es) stated herein are used as reference only

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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 and auditors with the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. This guide is a great go-to. Created with common errors and questions in mind, the reader will 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. Are you ready to implement FASB ASU No. 2016-14? 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.
Chapter

Part 1—Instructions 1

General 1

Guidance Considered in This Edition 2

Instructions 2

Part 2—Financial Statements and Notes Checklist 5

I. General 7

II. Statement of Financial Position 43

III. Statement of Activities 93

IV. Additional Financial Statements 114

Part 3—Auditors’ Reports Checklist 121

Part 4—Auditors’ Reports Checklist for Audits Performed in Accordance With Government Auditing Standards and the Uniform Guidance 141

I. Reports on Audits Performed in Accordance With GAS 143

II. Reports on Audits Performed in Accordance With the Uniform Guidance 152

Part 5—Accountants’ Reports on Compiled Financial Statements or Information or Reviewed Financial Statements Checklist 163

I. Checklist Questionnaire for Compiled Financial Statements, Prospective Financial Information, Pro Forma Financial Information, and Other Historical Financial Information Using AR-C (Clarified) Standards 164

II. Checklist Questionnaire for Review Engagements Using AR-C (Clarified) Standards 168

Part 6—Illustrative Financial Statements, Notes, and Auditor’s Report 177
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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