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EBOOK
Author AICPA.
Title Not-For-Profit Entities [electronic resource] March 1, 2020.
Imprint Newark : John Wiley & Sons, Incorporated, 2020.

LOCATION CALL # STATUS MESSAGE
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LOCATION CALL # STATUS MESSAGE
 OHIOLINK WILEY EBOOKS    ONLINE  
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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.)
1950688313
9781950688319
OCLC # 1193323197
Additional Format Print version: AICPA Audit and Accounting Guide : Not-For-Profit Entities 2020 Newark : John Wiley & Sons, Incorporated, c2020 9781950688319



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