Practical guidance on the basics—plus updated strategies and info
Be ready: 2018 brings big changes for not-for-profit entities
There's a lot going in in the not-for-profit (NFP) financial arena right now. Whether you're already an expert in not-for-profit audit and accounting standards—or still need one by your side—this guide is your go-to. The 2018 Guide will help you:
- Understand and implement recent updates and changes, including those related to FASB ASU 2016-14.
- Gain a full understanding of the accounting issues unique to not-for-profit entities.
Our smart format makes it easy to find what you need
Have more questions than time? This essential NFP reference gets you what you need on the issues you’re likely to encounter this year with:
- An intuitive format that's based on common errors and questions
- A "before-and-after" context to enhance your understanding of the changes
- Two all-inclusive appendices to help prepare you for amendments that aren't yet in effect
- FASB ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities
- FASB ASC No. 2014-09, Revenue from Contracts with Customers (Topic 606)
- SAS No. 133, Auditor Involvement with Exempt Offering Documents
- FASB ASU No. 2014-15, Presentation of Financial Statements–Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern
- SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern
- FASB ASU No. 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) (a consensus of the FASB Emerging Issues Task Force)
- 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
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Get even more value with the Not-for-Profit Entities: Audit & Accounting Set. This convenient bundle gives you access to the full range of Not-for-Profit content offered by the AICPA, all in one convenient online subscription. This online bundle includes how-to advice and authoritative guidance, valuable discussion, best practices, and much more. Follow the link above for more details.
This product is also available in an online subscription format that includes the corresponding Not-for-Profit Entities Industry Developments-Audit Risk Alert
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