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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
|Publication date:||20th September 2017|
|Publisher:||American Institute of Certified Public Accountants an imprint of John Wiley & Sons Inc|
|Format:||Paperback / softback|
|Categories:||Management accounting & bookkeeping,|
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 ...More About AICPA