Author: Caanz (Chartered Accountants Australia & New Zealand)
Publisher:
ISBN: 9780730345329
Category :
Languages : en
Pages :
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Book Description
Chartered Accountants Australia and New Zealand's Financial Reporting Handbook: Public Benefit Entities 2017 incorporates a comprehensive listing of New Zealand Public Benefit Entity (PBE) Accounting Standards and guidance issued to 1 December 2016 and applicable at 31 March 2017. The 2017 edition contains the: PBE framework, XRB A1 and XRB A2, and all PBE Accounting Standards and guidance issued by the New Zealand Accounting Standards Board (NZASB) of the External Reporting Board (XRB) applicable at 31 March 2017, including the compiled versions of Standards issued to 1 December 2016 PBE Conceptual Framework The companion volume to this handbook, Chartered Accountants Australia and New Zealand's Financial Reporting Handbook: For-Profit Entities 2017 brings together all Accounting Standards applicable to New Zealand for-profit entities. The New Zealand Auditing, Assurance and Ethics Handbook 2017 contains all New Zealand Auditing, Assurance and Professional and Ethical Standards. For pronouncements issued after 1 December 2016, please refer to the External Reporting Board (XRB) website at xrb.govt.nz.
Author: C. Caanz
Publisher:
ISBN: 9780730344902
Category :
Languages : en
Pages :
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Book Description
Author: C. Caanz
Publisher:
ISBN: 9780730343059
Category :
Languages : en
Pages : 3000
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Book Description
Author: Chartered Accountants Australia and New Zealand Staff
Publisher:
ISBN: 9780730344872
Category :
Languages : en
Pages :
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Book Description
Chartered Accountants Australia and New Zealand's Financial Reporting Handbook: Public Benefit Entities 2017 incorporates a comprehensive listing of New Zealand Public Benefit Entity (PBE) Accounting Standards and guidance issued to 1 December 2016 and applicable at 31 March 2017. The 2017 edition contains the: PBE framework, XRB A1 and XRB A2, and all PBE Accounting Standards and guidance issued by the New Zealand Accounting Standards Board (NZASB) of the External Reporting Board (XRB) applicable at 31 March 2017, including the compiled versions of Standards issued to 1 December 2016 PBE Conceptual Framework The companion volume to this handbook, Chartered Accountants Australia and New Zealand's Financial Reporting Handbook: For-Profit Entities 2017 brings together all Accounting Standards applicable to New Zealand for-profit entities. The New Zealand Auditing, Assurance and Ethics Handbook 2017 contains all New Zealand Auditing, Assurance and Professional and Ethical Standards. For pronouncements issued after 1 December 2016, please refer to the External Reporting Board (XRB) website at xrb.govt.nz.
Author: Caanz
Publisher:
ISBN: 9780730369806
Category :
Languages : en
Pages : 1088
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Book Description
Author: Public Benefit Entity Working Group of the Financial Reporting Standards Board
Publisher:
ISBN: 9781877430770
Category :
Languages : en
Pages : 111
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Book Description
Author: Richard F. Larkin
Publisher: John Wiley & Sons
ISBN: 1119385369
Category : Business & Economics
Languages : en
Pages : 560
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Book Description
Perspective and Issues -- Concepts, Rules, and Examples -- Disclosure Requirements -- Presenting Fund and Net Asset Information -- A Complicated Set of Class Financial Statements -- Interim Reporting -- Perspective and Issues -- Concepts, Rules, and Examples -- Revenue and Expense Recognition -- Inventories -- Other Costs and Expenses -- Unrelated Business Income Taxes -- Discontinued Operations and Extraordinary Items -- Accounting Changes -- Contingent Items -- Seasonality -- Fourth Quarter Adjustments -- Disclosure Requirements -- Subsequent Events -- Definition -- Public Entities -- Conduit Debt Obligors -- Part 3: Specific Not-for-Profit Accounting Topics -- 7: Fund Accounting -- Perspective and Issues -- Concepts, Rules, and Examples -- Categories of Funds -- Alternative Fund Groupings -- A Typical Set of "Fund" Financial Statements -- Elimination of Funds for Reporting Purposes -- Conclusion -- 8: Net Assets -- Perspective and Issues -- Concepts, Rules, and Examples -- Unrestricted Net Assets -- Temporarily Restricted Net Assets -- Permanently Restricted Net Assets -- Changing Net Asset Classification Reported in a Prior Year -- Endowment Fund Reporting -- Financial Statement Presentation -- Disclosure Requirements -- ASU 2016-14 Changes to Net Asset Classifications and Endowments -- 9: Contributions, Pledges, Noncash Contributions, and Exchange Transactions -- Perspective and Issues -- Concepts, Rules, and Examples -- Expendable Current Support -- Gifts-in-Kind -- Support Not Currently Expendable -- Exchange Transactions -- Step 1: Identify the Contract with a Customer -- Step 2: Identify the Performance Obligations in the Contract -- Step 3: Determine the Transaction Price -- Step 4: Allocate the Transaction Price to the Performance Obligations in the Contract
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 28
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Book Description
Outlines the proposed new accounting standards framework for public benefit entities, issued by the External Reporting Board (XRB) in September 2011. Highlights the proposed tier structure for the sector, together with the proposed accounting standards that will apply to each tier. Note: the closing date for submissions is Friday 16 December 2011.
Author: Grant Samkin
Publisher:
ISBN:
Category : Disclosure in accounting
Languages : en
Pages : 46
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Book Description
Author: Richard F. Larkin
Publisher: John Wiley & Sons
ISBN: 1119107547
Category : Study Aids
Languages : en
Pages : 550
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Book Description
Detailed, practical coverage of GAAP, tailored to not-for-profit organizations Wiley Not-for-Profit GAAP 2016 is a thorough examination of the authoritative standards for measurement, presentation and disclosure as applied to not-for-profit organizations. Due to these organizations' unique characteristics, not-for-profit accountants must adhere to specific Generally Accepted Accounting Principles (GAAP). These requirements are complex and ever evolving, but this single volume brings them together, providing the most up-to-date information available. Flowcharts and diagrams are used to assist the reader's understanding of the material. Additionally, a financial statement disclosure checklist facilitates GAAP adherence. Designed specifically for accountants in public practice and industry, this guide covers requirements from all relevant organizations, including the Financial Accounting Standards Board (FASB) and Accounting Principles Board (APB). Technical and accounting research bulletins are clearly and concisely summarized, as are all statements of position important to not-for-profit organizations. Together, these resources make Wiley Not-for-Profit GAAP 2016 a complete reference tool for auditors and financial personnel in the not-for-profit sector. Refine basic financial statements, including Financial Position, Activities and Cash Flow Tackle not-for-profit-specific issues like fundraising, noncash contributions, affiliations and pledges Tailor accounting methods to the specific type of organization, with budgeting, tax reporting and regulatory advice Discover how general accounting topics like assets, mergers and liabilities are applied to not-for-profit organizations Preparers and auditors of not-for-profit accounts must stay up-to-date on the latest GAAP practices to best serve the organization, while complying with all disclosure, reporting and regulatory requirements. Wiley Not-for-Profit GAAP 2016 provides extensive coverage and practical advice on the latest GAAP, tailored to the not-for-profit organization's unique needs.
