Книга “Auditing and Accounting Guide” авторов группы авторов является обязательной для библиотек ресурсов профессионалов в области бухгалтерского учета и аудита, которые работают с некоммерческими организациями. Этот важный справочник помогает бухгалтерам в уникальных аспектах бухгалтерского учета и подготовки финансовых отчетов и аудита для некоммерческих организаций. Созданный с учетом распространенных ошибок и вопросов, бухгалтерам будет полезен отраслевой опыт работы с некоммерческими предприятиями по вопросам, с которыми они, вероятно, столкнутся в этом году. В издании 2018 года содержится информация о финансовых изменениях отчетности, о предоставлении услуг между аффилированными НПФ, соглашениях с разделенным интересом, взносах и грантах, функциональных расходах и совместных расходах, и многом другом. Это новое издание предоставляет всеобъемлющее обсуждение FASB ASC 2016-14 “Некоммерческие организации (Тема 958)”: Представление финансовых отчетов некоммерческих организаций". Обсуждение включает в себя основные моменты
This AICPA Auditing and Accounting Handbook is a "must-have" reference for all accounting and auditor service providers working with not-for profit organizations and charities. Through this essential guidebook, Accountants receive invaluable assistance in preparing financial statements and audits as per not-for -profit organization required standards. Readers will learn about many internationals guidelines on different important issues which relate to accounting and day-to-day engagements.
This 2023 edition of the legendary guidebook offers profound awareness of significant changes which have been made or are about to be made in Financial Reporting measures and regulatory documents. This volume also includes in depth pointers towards compliance with Changing Regulations this year on Reporting Donations to Affiliated Non-Profits, Contentious Split-Interest Agreements, Explored Contributions and Granting Methods, Various Forms of Functional and Common Costs, and, Many More crucial Subjects.
The recent release of this guide also brings along a phenomenal flair towards the new standards and norms set forth by FASB Association for Accounting Standarts (ASU) No. It focuses on implementation of the likes of the Proposed New Interpretation of Financial Statement presentation of not-for Profit Organizations. Besides this, the guide also upholds alternate standards to assure optimum comprehension of these proposed modifications done in accordance to the standards already adopted by the FASB. This comes along with a profound explanation of the before and after effects of these suggested modifications which will enable reader's a strong comprehension of how the suggestions will transform your current practices. Additionally, this enlightenment also include two generously inclusive appendices and checklists of all relevant regulations for optimum and quick implementation.
Электронная Книга «Auditing and Accounting Guide» написана автором Группа авторов в году.
Минимальный возраст читателя: 0
Язык: Английский
ISBN: 9781119530039
Описание книги от Группа авторов
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.
