Not-for-profit entities industry developments : strengthening audit integrity, safeguarding financial reporting
著者
書誌事項
Not-for-profit entities industry developments : strengthening audit integrity, safeguarding financial reporting
（Audit risk alerts）
American Institute of Certified Public Accountants, c2017
- 2017
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内容説明・目次
内容説明
From going concern to leases, this Alert will help identify important developments affecting not-for-profit entities and the issues auditors face as a result. A discussion of emerging practice issues, plus current economic, accounting, and auditing development is provided. Also included is a discussion of opportunities for early implementation of ASU 2016-14. Additional updates include:
FASB ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities
SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern
FASB ASU No. 2017-02, Not-for-Profit Entities--Consolidation (Subtopic 958-810): Clarifying When a Not-for-Profit Entity That Is a General Partner or a Limited Partner Should Consolidate a For-Profit Limited Partnership or Similar Entity
FASB ASU 2016-02, Leases (Topic 842)
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