Checklists and Illustrative Financial Statements for Health Care Organizations

Checklists and Illustrative Financial Statements for Health Care Organizations PDF Author:
Publisher:
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 356

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Book Description

Checklists and Illustrative Financial Statements for Health Care Organizations

Checklists and Illustrative Financial Statements for Health Care Organizations PDF Author:
Publisher:
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 356

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Book Description


Checklists and Illustrative Financial Statements for Health Care Providers

Checklists and Illustrative Financial Statements for Health Care Providers PDF Author:
Publisher:
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 190

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Checklists and Illustrative Financial Statements

Checklists and Illustrative Financial Statements PDF Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1945498773
Category : Business & Economics
Languages : en
Pages : 208

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Book Description
New for 2017--ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities. Questions have been added to the checklist for those entities that may wish to early adopt this standard. Updates include: (ASU) No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities ASU No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force) ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash, a consensus of the FASB Emerging Issues Task Force 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 (ASU) No. 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment Statement on Auditing Standards (SAS) No. 132, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern, Forming an Opinion and Reporting on Financial Statements (AICPA, Professional Standards, AU-C sec. 570) Statement on Standards for Accounting and Review Services No. 23, Statements on Standards for Accounting and Review Services: Omnibus Statement on Standards for Accounting and Review Services-2016 (AICPA, Professional Standards)

Checklists and Illustrative Financial Statements for State and Local Governmental Units

Checklists and Illustrative Financial Statements for State and Local Governmental Units PDF Author:
Publisher:
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 292

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Financial and Accounting Guide for Not-for-Profit Organizations

Financial and Accounting Guide for Not-for-Profit Organizations PDF Author: John H. McCarthy
Publisher: John Wiley & Sons
ISBN: 1118083660
Category : Business & Economics
Languages : en
Pages : 738

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Book Description
A completely revised and expanded edition of the nonprofit industry finance and accounting standard Filled with authoritative advice on the financial reporting, accounting, and control situations unique to not-for-profit organizations, Financial and Accounting Guide for Not-for-Profit Organizations, Eighth Edition is recognized by professionals as the industry standard reference on not-for-profit finance and accounting. Prepared by the PricewaterhouseCoopers Not-for-Profit Industry Services Group, the book includes accounting, tax, and reporting guidelines for different types of organizations, step-by-step procedures and forms, and more. A new chapter on public debt has also been added. Presents the latest updates to regulatory reporting and disclosure changes in recent years Reflects the totally revamped and revised AICPA accounting and audit guide for not-for-profit organizations Addresses concerns of all nonprofit organizations, including health and welfare organizations, colleges and universities, churches and other religious organizations, libraries, museums, and other smaller groups Includes step-by-step procedures and forms, detailed explanations of financial statements, and a how-to section on setting up and keeping the books Financial and Accounting Guide for Not-for-Profit Organizations, Eighth Edition is the completely revised and expanded new edition of the bestselling not-for-profit accounting guide.

Checklists and Illustrative Financial Statements for Life and Health Insurance Entities

Checklists and Illustrative Financial Statements for Life and Health Insurance Entities PDF Author:
Publisher:
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 204

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Checklists and Illustrative Financial Statements for Employee Health and Welfare Benefit Plans

Checklists and Illustrative Financial Statements for Employee Health and Welfare Benefit Plans PDF Author:
Publisher:
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 112

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Book Description


Accountants' Handbook, Volume 2

Accountants' Handbook, Volume 2 PDF Author: D. R. Carmichael
Publisher: John Wiley & Sons
ISBN: 0470116722
Category : Business & Economics
Languages : en
Pages : 865

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Book Description
This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This handbook is the first place many accountants look to find answers to practice questions. Its comprehensive scope is widely recognized and relied on. It is designed as a single reference source that provides answers to all reasonable questions on accounting and financial reporting asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information.

Accountants' Handbook, Special Industries and Special Topics

Accountants' Handbook, Special Industries and Special Topics PDF Author: D. R. Carmichael
Publisher: John Wiley & Sons
ISBN: 1118171810
Category : Business & Economics
Languages : en
Pages : 866

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Book Description
This highly regarded reference is relied on by a considerable part of the accounting profession in their day-to-day work. This handbook is the first place accountants, auditors, bankers, lawyers, financial analysts, and other preparers and users of accounting information look to find answers to questions on accounting and financial reporting. The new edition will be updated to reflect the new FASB Codification, as well as including expanded coverage of fair value and guidance on developing fair value estimates, fraud risk and exposure, healthcare, and IFRS.

Audit Risk Alert

Audit Risk Alert PDF Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1948306344
Category : Business & Economics
Languages : en
Pages : 84

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Book Description
New standards for financial statement presentation and revenue recognition have created many not-for-profit financial reporting changes. Combine those with today's technology-centered environment and the ever-present scrutiny of exempt organizations by the IRS and watchdog and rating agencies, and accountants, auditors, and financial managers may wonder how they'll ever tackle all the associated risks. This alert takes discusses the important developments affecting not-for-profit entities in 2018, and the issues auditors may face. It's jam-packed with targeted discussions of current economic, accounting, and auditing issues affecting nonprofits, as well as changes on the horizon. Topics range from business environment issues like cybersecurity to accounting and auditing challenges like implementation of FASB's new financial statement standard (ASU No. 2016-14) and valuation of gifts-in-kind. This alert also covers legislative and regulatory issues like UBIT, debt-financed property rules, and tax reform provisions of interest to exempt organizations, as well as the new auditing standard on auditor involvement with exempt offering documents. Among other topics, this alert focuses on risks related to recent nonprofit industry trends, financial statement presentation changes, revenue recognition, and fair value issues. A discussion of tax reform provisions affecting exempt organizations is also included as well as information on emerging issues such as: Revenue recognition for grants and contracts Phase 2 of FASB's not-for-profit financial statement presentation project Changes to the auditor's report Cybersecurity Blockchain and other transformative technology Awareness of key trends affecting the nonprofit environment informs audit planning, risk management, strategic planning, and oversight, thereby promoting greater success and sustainability of not-for-profit entities.