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Technical

Not-for-Profit Entities - Audit and Accounting Guide Logo aicpa

  $69.00 - 129.00 |   AICPA |   Apr 2018 |   AICPA Store
Practical guidance on the basics—plus updated strategies and info
Key Topics
  • Comprehensive review of FASB ASU No. 2016-14
  • Guidance on financial reporting changes
  • Reporting donated services between affiliated NFPs
  • Split-interest agreements
  • Contributions and grants
  • Functional expenses and joint costs
Who Will Benefit? Anyone who prepares or audits not-for-profit financial statements
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
Updates
  • 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
DISCOUNTS Bundle and Save

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.

OR This product is also available in an online subscription format that includes the corresponding Not-for-Profit Entities Industry Developments-Audit Risk Alert, content updates and unlimited online access for 1 year. Select the Online Subscription option and save!

Not-for-Profit Section Members Receive Additional Savings!

When you log into this website with your AICPA member user account, the section/credential discount will be automatically applied during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org.

Find out more information on the NFP Section

Topics covered:
  • Management accounting: Technical: Financial accounting & reporting: Professional accounting standards, Intermediate
  • Management accounting: Technical: Financial accounting & reporting: Professional accounting standards, Advanced
  • Management accounting: Technical: Financial accounting & reporting: Financial reporting & compliance, Intermediate
  • Management accounting: Technical: Financial accounting & reporting: Financial reporting & compliance, Advanced
  • Financial accounting & reporting: Technical: FASB financial accounting & reporting, Intermediate
  • Financial accounting & reporting: Technical: FASB financial accounting & reporting, Advanced
  • Assurance: Technical: Audit, Intermediate
  • Assurance: Technical: Audit, Advanced
  • Not-for-profit: Technical: FASB financial accounting & reporting, Intermediate
  • Not-for-profit: Technical: FASB financial accounting & reporting, Advanced
  • Not-for-profit: Technical: Investments, Intermediate
  • Not-for-profit: Technical: Investments, Advanced
  • Not-for-profit: Technical: Contribution revenue & agency transactions, Intermediate
  • Not-for-profit: Technical: Contribution revenue & agency transactions, Advanced
  • Not-for-profit: Technical: Split-interest agreements, Intermediate
  • Not-for-profit: Technical: Split-interest agreements, Advanced
  • Not-for-profit: Technical: PP&E - donated or restricted, Intermediate
  • Not-for-profit: Technical: PP&E - donated or restricted, Advanced
  • Not-for-profit: Technical: Net assets & classification, Intermediate
  • Not-for-profit: Technical: Net assets & classification, Advanced
  • Not-for-profit: Technical: Exchange transaction revenue, Intermediate
  • Not-for-profit: Technical: Exchange transaction revenue, Advanced
  • Not-for-profit: Technical: Functional expenses & joint costs, Intermediate
  • Not-for-profit: Technical: Functional expenses & joint costs, Advanced
  • Not-for-profit: Technical: Tax & regulatory, Intermediate
  • Not-for-profit: Technical: Tax & regulatory, Advanced
  • Not-for-profit: Technical: Governance, Intermediate
  • Not-for-profit: Technical: Governance, Advanced
  • Not-for-profit: Technical: Audit, Intermediate
  • Not-for-profit: Technical: Audit, Advanced

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