2020 Not-for-Profit Accounting and Auditing Update

2020 Not-for-Profit Accounting and Auditing Update

Galasso, Melisa F.

John Wiley & Sons Inc

08/2020

192

Mole

Inglês

9781119747208

15 a 20 dias

406

Descrição não disponível.
Chapter 1 1-1

AICPA Activities 1-1

Recently issued auditing and attestation standards 1-2

SAS No. 135 1-12

SAS No. 137 1-13

SAS No. 138 1-15

SSAE 19 1-16

SSAE 20 1-17

Recently issued changes to the Code of Professional Conduct 1-18

Other projects to monitor 1-22

2018 mid-year progress report - Enhancing Audit Quality 1-23

Addressing common audit deficiencies 1-25

Appendix 1A Chapter 1, A-1

Documentation Case Study Chapter 1, A-1

Appendix 1B Chapter 1, B-1

Example Auditor's Report and Case Study Chapter 1, B-1

Appendix 1C Chapter 1, C-1

Not-For-Profit Accounting and Audit Competency Resource Chapter 1, C-1

Chapter 2 2-1

FASB Activities 2-1

Revenue recognition and leases 2-3

ASU No. 2018-08, Not-for-Profit Entities (Topic 958): Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made 2-8

ASU No. 2016-02, Leases (Topic 842) 2-10

Other recent FASB standards 2-16

ASU No. 2016-13 2-17

ASU No. 2016-15 2-19

ASU No. 2016-18 2-21

ASU No. 2017-04 2-23

ASU No. 2017-07 2-24

ASU No. 2017-08 2-25

ASU No. 2017-10 2-26

ASU No. 2018-13 2-27

ASU No. 2019-03 2-28

ASU No. 2019-06 2-29

ASU No. 2019-10 2-30

Staff Q&A on whether private companies and NFP entities can apply Staff Accounting Bulletin (SAB) No. 118 2-31

Relevant outstanding exposure drafts 2-32

ASU No. 2016-14 2-33

Appendix 2A Chapter 2, A-1

Revenue Recognition Case Study Chapter 2, A-1

Chapter 3 3-1

Federal Government Activities 3-1

Government Auditing Standards, 2018 Revision 3-2

OMB Compliance Supplement 3-4

Uniform Guidance refresher 3-11

Uniform Guidance - SEFA 3-17

Uniform Guidance - Determination of major programs 3-20

Uniform Guidance - Reporting considerations 3-26

Protected personally identifiable information 3-32

Uniform Guidance - Procurement standards 3-33

Cost principles in a single audit 3-35

Government-wide audit quality study 3-40

Proposed changes to the Uniform Guidance 3-41

Common deficiencies found in single audits 3-44

Appendix 3A Chapter 3, A-1

Major Program Determination Case Study Chapter 3, A-1

Glossary Glossary 1

Index Index 1

Solutions Solutions 1

Chapter 1 Solutions 1

Chapter 2 Solutions 7

Chapter 3 Solutions 12
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
yellowbook; nonprofit; nfp; not-for-profit; grants and contracts; revenue recognition; auditor's report; auditors' report; SAS 134; SAS 137; SAS 138