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Audit and Accounting Guides & Audit Risk Alerts AICPA Audit and Accounting Guide: Not-For-Profit Entities
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ABSTRACTPrefaceChapter 1 — IntroductionChapter 2 — General Auditing Considerations Chapter 3 — Financial Statements, the Reporting Entity, and General Financial Reporting MattersChapter 4 — Cash, Cash Equivalents, and InvestmentsChapter 5 — Contributions Received and Agency TransactionsChapter 6 — Split-Interest Agreements and Beneficial Interests in TrustsChapter 7 — Other AssetsChapter 8 — Programmatic InvestmentsChapter 9 — Property and EquipmentChapter 10 — Debt and Other LiabilitiesChapter 11 — Net Assets and Reclassifications of Net AssetsChapter 12 — Revenues and Receivables From Exchange TransactionsChapter 13 — Expenses, Gains, and LossesChapter 14 — Reports of Independent AuditorsChapter 15 — Tax and Regulatory ConsiderationsChapter 16 — Fund AccountingAppendix A — FASB Accounting Standards Codification 958, Not-For-Profit Entities, Topic HierarchyAppendix B — Information SourcesAppendix C — Overview of Statements on Quality Management StandardsAppendix D — Schedule of Changes Made to the Text From the Previous EditionGlossary
ABSTRACTPrefaceChapter 1 — IntroductionChapter 2 — General Auditing Considerations Chapter 3 — Financial Statements, the Reporting Entity, and General Financial Reporting MattersChapter 4 — Cash, Cash Equivalents, and InvestmentsChapter 5 — Contributions Received and Agency TransactionsChapter 6 — Split-Interest Agreements and Beneficial Interests in TrustsChapter 7 — Other AssetsChapter 8 — Programmatic InvestmentsChapter 9 — Property and EquipmentChapter 10 — Debt and Other LiabilitiesChapter 11 — Net Assets and Reclassifications of Net AssetsChapter 12 — Revenues and Receivables From Exchange TransactionsChapter 13 — Expenses, Gains, and LossesChapter 14 — Reports of Independent AuditorsChapter 15 — Tax and Regulatory ConsiderationsChapter 16 — Fund AccountingAppendix A — FASB Accounting Standards Codification 958, Not-For-Profit Entities, Topic HierarchyAppendix B — Information SourcesAppendix C — Overview of Statements on Quality Management StandardsAppendix D — Schedule of Changes Made to the Text From the Previous EditionGlossary