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Audit Risk Alert: Not-For-Profit Entities Industry Developments

AuthorAuthor: art_links | DateDate: 12-07-2018, 10:59
Audit Risk Alert: Not-For-Profit Entities Industry Developments

Aicpa, "Audit Risk Alert: Not-For-Profit Entities Industry Developments"
English | ISBN: 1948306336 | 2018 | 128 pages | PDF | 1 MB

New standards for financial statement presentation and revenue recognition have created many not-for-profit financial reporting changes. Combine those with today's technology-centered environment and the ever-present scrutiny of exempt organizations by the IRS and watchdog and rating agencies, and you may wonder how you'll ever tackle all the associated risks.

Start with what you need to know now. This alert takes you directly to the important developments affecting not-for-profit entities in the coming year, and the issues auditors may face. It's jam-packed with targeted discussions of current economic, accounting, and auditing issues affecting nonprofits, as well as changes on the horizon. From business environment issues like cybersecurity to accounting and auditing challenges like implementation of FASB's new financial statement standard (ASU No. 2016-14) and valuation of gifts-in-kind, you'll know what you need to have top-of-mind in 2018. This alert also covers legislative and regulatory issues like UBIT, debt-financed property rules, and tax reform provisions of interest to exempt organizations, as well as the new auditing standard on auditor involvement with exempt offering documents.

For nonprofit finance and accounting staff, auditors, and board members alike, it delivers valuable information in an easily digestible format. View the excerpt provided to see why it serves as an excellent starting point for your conversations about risk.

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