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· 분류 : 외국도서 > 경제경영 > 비영리 기구 > 재무/회계
· ISBN : 9781950688432
· 쪽수 : 96쪽
· 출판일 : 2020-07-15
목차
Not-for-Profit Entities Industry Developments — 2020 .01-.383
How This Alert Helps You .01-.03
Economic and Industry Developments .04-.84
The Current Economy .04-.11
The State of NFPs .12-.84
Legislative and Regulatory Developments .85-.120
Repeal of the "Parking Tax" and the IRS’s Refund Procedures .85-.89
Changes to IRS Form 990-T .90
Congress Mandates Electronic Filing of Form 990 Series Returns .91-.95
IRS Examining Abusive Syndicated Conservation Easement Transactions .96-.98
Deductibility of Charitable Contributions That Generate State Income Tax Credits .99
Department of Labor’s Overtime Rule .100-.110
Matters Affecting Higher Education .111-.118
Matters Affecting Religious Organizations .119-.120
Audit and Attestation Issues and Developments .121-.203
Audit Risks for NFPs .121-.203
Accounting Issues and Developments .204-.320
Clarification of the Accounting for Grants and Similar Contracts .204-.255
Revenue From Contracts With Customers: Disclosure Requirements .256-.266
Estimation Risk in Liquidity and Availability Disclosures .267-.273
FASB Implements New Approach to Effective Dates .274-.275
FASB Delays Certain Effective Dates for Credit Losses, Hedging, Leases, and Long-Duration Insurance Standards .276-.284
FASB’s Leases Update .285-.294
FASB Staff Q&A on Credit Losses Implementation .295-.296
Consolidation of Related Entities .297-.314
FASB’s Reference Rate Reform .315-.320
Recent Pronouncements .321-.324
Recent ASUs .322
Recent Auditing and Attestation Pronouncements and Related Guidance .323
Recently Issued Technical Questions and Answers .324
Recent AICPA Independence and Ethics Developments .325-.327
AICPA Professional Ethics Division: State and Local Government Client Affiliates .325-.327
On the Horizon .328-.346
Auditing Pipeline .330-.340
Accounting Pipeline .341-.345
Independence and Ethics Pipeline .346
NFP Initiatives .347-.360
Not-for-Profit Member Section .348-.353
Not-for-Profit Certificate Programs .354-.360
Resource Central .361-.382
Publications .362
CPE .363-.366
Webcasts .367-.368
Member Service Center .369
Hotlines .370-.371
Online Professional Library: Accounting and Auditing Literature .372
Industry Conference .373-.374
Governmental Audit Quality Center .375-.378
Industry Expert Panel — Not-for-Profit Entities .379
AICPA.org Not-for-Profit Interest Area .380
Industry Websites .381-.382
Appendix — Additional Internet Resources .383
