Audit and accounting guide not for profit entities, 2018
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Audit and accounting guide not for profit entities, 2018
<3^ AICPAAudit andAccounting GuideNot-for-profit EntitiesMarch 1.2018®’AICPAAudit andAccounting GuideNot for Profit Er lit esMarch 1.2018’ ỈM**?AíiKrá Audit and accounting guide not for profit entities, 2018án iiKÚiuh; ợtCỉHiíká PuMk Aivow milt Ai riiihtiAudit and accounting guide not for profit entities, 2018
prepared by the Not-For-Profit Organizations Committee.About AICPA GuidesThis AICPA Guide has been developed by the AICPA Not-for-Profit Entities Expe<3^ AICPAAudit andAccounting GuideNot-for-profit EntitiesMarch 1.2018®’AICPAAudit andAccounting GuideNot for Profit Er lit esMarch 1.2018’ ỈM**?AíiKrá Audit and accounting guide not for profit entities, 2018t entities (NFPs) in the preparation of their financial statements in conformity with U.S. generally accepted accounting principles (GAAP).An AICPA Guide containing auditing guidance related to generally accepted auditing standards (GAAS) is recognized as an interpretive publication as defined in AU Audit and accounting guide not for profit entities, 2018-C section 200, Overall objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards.- IAudit and accounting guide not for profit entities, 2018
nterpretive publications are recommendations on the application of GAAS in specific circumstances, including engagements for entities in specialized i<3^ AICPAAudit andAccounting GuideNot-for-profit EntitiesMarch 1.2018®’AICPAAudit andAccounting GuideNot for Profit Er lit esMarch 1.2018’ ỈM**?AíiKrá Audit and accounting guide not for profit entities, 2018d an opportunity to consider and comment on whether the proposed interpretive publication is consistent with GAAS. The members of the ASB have found the auditing guidance in this guide to be consistent with existing GAAS.Although interpretive publications are not auditing standards, AU-C section 200 Audit and accounting guide not for profit entities, 2018 requires the auditor to consider applicable interpretive publications in planning and performing the audit because interpretive publications are releAudit and accounting guide not for profit entities, 2018
vant to the proper application of GAAS in specific circumstances. If the auditor does not apply the auditing guidance in an applicable interpretive pu<3^ AICPAAudit andAccounting GuideNot-for-profit EntitiesMarch 1.2018®’AICPAAudit andAccounting GuideNot for Profit Er lit esMarch 1.2018’ ỈM**?AíiKrá Audit and accounting guide not for profit entities, 2018 senior committee of the AICPA authorized IO speaK lor me AICPA on all matters related to auditing. Conforming changes made to the auditing guidance contained in this guide are approved by the ASB Chair (or his or her designee) and the Director of the AIC-PA Audit and Attest Standards staff. Any cha Audit and accounting guide not for profit entities, 2018nges to the auditing guidance in this guide exceeding that of conforming changes are issued after all ASB members have been provided an opportunity toAudit and accounting guide not for profit entities, 2018
consider and comment on whether the guide is consistent with the Statements on Auditing Standards (SASs).The Financial Reporting Executive Committee <3^ AICPAAudit andAccounting GuideNot-for-profit EntitiesMarch 1.2018®’AICPAAudit andAccounting GuideNot for Profit Er lit esMarch 1.2018’ ỈM**?AíiKrá Audit and accounting guide not for profit entities, 2018ancial accounting and reporting guidance contained in this guide was approved by the affirmative vote of at least two-thirds of the members of FinREC in November 2012. Conforming changes made to the financial accounting and reporting guidance after that vote are approved by the FinREC Chair (or his Audit and accounting guide not for profit entities, 2018or her designee). Updates made to the financial accounting and reporting guidance in this guide exceeding that of conforming changes are approved by tAudit and accounting guide not for profit entities, 2018
he affirmative vote of at least two-thirds of the members of FinREC.This guide does the following:•Identifies certain requirements set forth in FASB A<3^ AICPAAudit andAccounting GuideNot-for-profit EntitiesMarch 1.2018®’AICPAAudit andAccounting GuideNot for Profit Er lit esMarch 1.2018’ ỈM**?AíiKrá Audit and accounting guide not for profit entities, 2018on, this guide may indicate that FinREC expresses a preference for the prevalent or sole industry practice, or it may indicate that FinREC expresses a preference for another practice that is not the prevalent or sole industry practice; alternatively, FinREC may express no view on the matter.•Identif Audit and accounting guide not for profit entities, 2018ies certain other, but not necessarily all, industry’ practices concerning certain accounting issues without expressing FinREC's views on them.•ProvidAudit and accounting guide not for profit entities, 2018
es guidance that has been supported by FinREC on the accounting, reporting, or disclosure treatment of transactions or events that are not set forth i<3^ AICPAAudit andAccounting GuideNot-for-profit EntitiesMarch 1.2018®’AICPAAudit andAccounting GuideNot for Profit Er lit esMarch 1.2018’ ỈM**?AíiKrá Audit and accounting guide not for profit entities, 2018d in paragraph 1.13, FASB ASC is the authoritative source of U.S. accounting and reporting standards for nongovernmental NFPs. This guide does not include accounting guidance for governmental entities. AICPA members should be prepared to justify departures from GAAP, as discussed in the ‘‘Accounting Audit and accounting guide not for profit entities, 2018 Principles Rule” (ET sec. 1.320.001 and 2.320.001).=Any auditing guidance in a guide appendix or chapter appendix in a guide, or in an exhibit,<3^ AICPAAudit andAccounting GuideNot-for-profit EntitiesMarch 1.2018®’AICPAAudit andAccounting GuideNot for Profit Er lit esMarch 1.2018’ ỈM**?AíiKrá<3^ AICPAAudit andAccounting GuideNot-for-profit EntitiesMarch 1.2018®’AICPAAudit andAccounting GuideNot for Profit Er lit esMarch 1.2018’ ỈM**?AíiKráGọi ngay
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