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Annual Update: Top Governmental and Not-For-Profit Accounting and Auditing Issues Facing CPAs

Medium: Buch
ISBN: 978-1-119-74275-3
Verlag: Wiley
Erscheinungstermin: 21.07.2020
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This book provides a review of the top accounting and auditing issues faced by preparers of governmental and not-for-profit financial statements and their auditors. Key areas covered include: GASB 87, Leases; revenue recognition, including grants and contracts; risk assessment; and financial reporting.

Key topics include:

- · Current GASB developments

- · Audit issues related to GASB developments

- · Recent GASB pronouncements and their impact on accounting and reporting

- · Top advice from the AICPA’s Technical Hotline and the GASB Technical Inquiry System

Produkteigenschaften

  • Artikelnummer: 9781119742753
  • Medium: Buch
  • ISBN: 978-1-119-74275-3
  • Verlag: Wiley
  • Erscheinungstermin: 21.07.2020
  • Sprache(n): Englisch
  • Auflage: 1. Auflage 2020
  • Produktform: Kartoniert
  • Gewicht: 544 g
  • Seiten: 256
  • Format (B x H x T): 213 x 272 x 20 mm
  • Ausgabetyp: Kein, Unbekannt

Themen

Autoren/Hrsg.

Autoren

Chapter 1 1-1

GASB Statement No. 87, Leases 1-1

Major areas of inquiry 1-2

Background 1-3

Applicability of GASB Statement No. 87 1-5

Terms and their application 1-6

Overview of requirements of GASB Statement No. 87 1-9

Financial reporting 1-26

Implementation challenges 1-27

Summary 1-31

Chapter 2 2-1

Revenue Recognition by Not-for-Profit Entities 2-1

Major areas of inquiry 2-2

Overview 2-3

Accounting for contributions 2-6

Agency transactions 2-11

Exchange transaction or contribution 2-16

Case study 2-22

Summary 2-23

Practice questions 2-24

Chapter 3 3-1

Risk Assessment and Related Documentation 3-1

Major areas of inquiry 3-2

Background 3-3

Risk assessment and professional standards 3-5

Risk assessment procedures 3-6

Understanding internal control 3-9

Assessing the risks of material misstatement 3-11

Responses to the risk of material misstatement and linking results of risk assessment to the audit procedures 3-13

Summary 3-21

Practice questions 3-22

Chapter 4 4-1

GASB Statement No. 83, Certain Asset Retirement Obligations 4-1

Major areas of inquiry 4-2

Background 4-3

Overview of GASB Statement No. 83 4-4

Recognition and measurement of AROs 4-6

Disclosures relating to AROs 4-11

Financial reporting 4-13

Implementation challenges 4-14

Summary 4-17

Chapter 5 5-1

Accounting for Special Events by Not-for-Profit Entities 5-1

Major areas of inquiry 5-2

Overview 5-3

Revenue recognition 5-4

Reporting costs relating to special events 5-6

Special events accounting and reporting considerations 5-8

Reporting special events in the statement of activities 5-15

Summary 5-17

Practice questions 5-18

Chapter 6 6-1

Audit Sampling 6-1

Major areas of inquiry 6-2

Overview 6-3

Uncertainty and audit sampling 6-5

Approaches to audit sampling 6-8

Evaluating the results of sampling 6-15

Summary 6-18

Practice questions 6-19

Chapter 7 7-1

The Financial Reporting Model for Not-for-Profit Entities 7-1

Major areas of inquiry 7-2

Overview 7-3

Key changes in ASU No. 2016-14 7-4

Initial implementation and subsequent application considerations 7-13

Summary 7-18

Practice questions 7-19

Chapter 8 8-1

Government Auditing Standards — Independence, Competence, and Continuing Professional Education 8-1

Major areas of inquiry 8-2

Overview 8-3

Independence 8-5

GAGAS conceptual framework approach to independence 8-7

Provision of nonaudit services to audited entities 8-16

Consideration of specific nonaudit services 8-21

Documentation 8-27

Competence and CPE 8-29

Summary 8-34

Practice questions 8-35

Appendix A A-1

ASU No. 2014-09: Revenue from Contracts with Customers (Topic 606) A-1

ASU No. 2014-09: Revenue from Contracts with Customers, as Amended A-3

Appendix B B-1

Accounting Standards Update No. 2018-08: Not-For-Profit Entities (Topic 958): Clarifying the Scope and The Accounting Guidance for Contributions Received and Contributions Made B-1

Glossary Glossary 1

Index Index 1

Solutions Solutions 1

Chapter 1 Solutions 1

Chapter 2 Solutions 4

Chapter 3 Solutions 7

Chapter 4 Solutions 9

Chapter 5 Solutions 10

Chapter 6 Solutions 12

Chapter 7 Solutions 16

Chapter 8 Solutions 18