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    3. Audit Risk Alert: Not-for-Profit Entities Industry Developments, 2019 vol 2

    Audit Risk Alert: Not-for-Profit Entities Industry Developments, 2019 vol 2

    Posted By: roxul
    Date: 18 May 2019 09:34:25
    Audit Risk Alert: Not-for-Profit Entities Industry Developments, 2019 vol 2

    AICPA, "Audit Risk Alert: Not-for-Profit Entities Industry Developments, 2019 vol 2"
    English | ISBN: 1948306921 | 2019 | 80 pages | PDF | 546 KB

    Not-for-profit auditor have a lot to consider as they navigate the pace of change in today's complex business environment. Many finance professionals serving the nonprofit sector are challenged with implementation of significant new accounting standards under U.S. GAAP, such as revenue recognition and accounting for not-for-profit grants and contracts.
    Created for nonprofit finance and accounting staff, auditors, and board members alike, this alert features the most important developments affecting not-for-profit entities and the key issues auditors may face.
    This guide covers all the changes on the horizon, including business environment issues like:
    Cybersecurity and outsourcing
    Accounting and auditing challenges (e.g., the implementation of FASB's not-for-profit financial statement presentation)
    Revenue recognition
    Leases standards
    Delivered in an easily digestible format, this alert also covers legislative and regulatory issues such as unrelated business income tax, the "parking tax," and changes to IRS Form 990-T, as well as a discussion of the upcoming changes to the auditor's report.
    UPWARDS