Return to home page
Searching: Muskingum library catalog
We are currently experiencing delivery delays for items requested from other institutions while transitioning to a new statewide delivery service. Please contact your library with questions or advice about alternative resources. Thank you for your patience!
  Previous Record Previous Item Next Item Next Record
  Reviews, Summaries, etc...
Author AICPA.
Title Not-For-Profit Entities [electronic resource] March 1, 2020.
Imprint Newark : John Wiley & Sons, Incorporated, 2020.

View online
View online
Author AICPA.
Series Audit and Accounting Guide
AICPA Audit and Accounting Guide Ser.
Subject Nonprofit organizations -- United States -- Accounting.
Nonprofit organizations -- United States -- Auditing.
Charities -- United States -- Accounting.
Charities -- United States -- Auditing.
Description 1 online resource (758 p.).
Note Description based upon print version of record.
Contents Cover -- Title Page -- Copyright Page -- Preface -- Table of Contents -- 1 Introduction -- Scope -- Entities -- Basis of Accounting -- Level of Service -- GAAP for NFPs -- Fund Accounting and Net Asset Classes -- Other Resources for Financial Reporting by NFPs -- 2 General Auditing Considerations -- Overview -- Purpose of an Audit of Financial Statements -- Audit Risk -- Terms of Engagement -- Audit Planning Considerations -- Group Audits -- Materiality -- Related-Party Transactions -- Consideration of Errors and Fraud -- Compliance With Laws and Regulations
Processing of Transactions by Service Organizations -- Use of Assertions in Assessment of Risks of Material Misstatement -- Risk Assessment Procedures -- Risk Assessment Procedures and Related Activities -- Analytical Procedures -- Discussion Among the Audit Team -- Understanding of the Entity and Its Environment, Including the Entity's Internal Control -- Using Risk Assessment to Design Further Audit Procedures -- Identifying and Assessing the Risks of Material Misstatement -- Risks That Require Special Audit Consideration -- Designing and Performing Further Audit Procedures
Evaluating the Sufficiency and Appropriateness of Audit Evidence -- Evaluation of Misstatements Identified During the Audit -- Communication With Those Charged With Governance -- Completing the Audit -- Going-Concern Considerations -- Written Representations -- Audit Documentation -- 3 Financial Statements, the Reporting Entity, and General Financial Reporting Matters -- Introduction -- Statement of Financial Position -- Effects of Restrictions, Designations, and Other Limitations on Liquidity -- Classification of Net Assets -- Statement of Activities -- Reporting Expenses by Nature and Function
Statement of Cash Flows -- Liquidity and Availability Disclosure -- Comparative Financial Information -- Reporting of Related Entities, Including Consolidation -- Relationships With Another NFP -- Relationships With a For-Profit Entity -- Consolidation of a Special-Purpose Leasing Entity -- Consolidated Financial Statements -- Parent-Only and Subsidiary-Only Financial Statements -- Combined Financial Statements -- Mergers and Acquisitions -- Merger of Not-for-Profit Entities -- Acquisition by a Not-for-Profit Entity -- Collaborative Arrangements -- The Use of Fair Value Measures
Definition of Fair Value -- Valuation Approaches and Techniques -- The Fair Value Hierarchy -- Additional Guidance for Fair Value Measurement in Special Circumstances -- Disclosures -- Fair Value Option -- Financial Statement Disclosures Not Considered Elsewhere -- Noncompliance With Donor-Imposed Restrictions -- Risks and Uncertainties -- Subsequent Events -- Related Party Transactions -- Auditing -- Financial Statement Close Process -- Operating and Nonoperating Classifications in the Statement of Activities -- Consolidation -- Liquidity -- Mergers and Acquisitions
Note Noncompliance With Donor-Imposed Restrictions.
ISBN 1119746213
9781119746218 (electronic bk.)
9781119746201 (electronic bk.)
1119746205 (electronic bk.)
OCLC # 1193323197
Additional Format Print version: AICPA Audit and Accounting Guide : Not-For-Profit Entities 2020 Newark : John Wiley & Sons, Incorporated, c2020 9781950688319

If you experience difficulty accessing or navigating this content, please contact the OPAL Support Team