{"product_id":"auditing-and-accounting-guide-book-aicpa-9781945498541","title":"Auditing and Accounting Guide","description":"\u003cp\u003eThis edition includes guidance on reporting donated servicesbetween affiliated NFPs, split-interest agreements, contributions and grants, functional expenses and joint costs. An appendix is provided with insights for early adopters of FASB AU No. 2016-14, it offers an overview of the standard and assists in determiniing whether to adopt the new requirement early. Other updates include: \u003c\/p\u003e\u003cp\u003eFASB ASU NO. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities\u003cbr\u003eFASB ASU No. 2014-15, Presentation of Financial Statements--Going Concern (Subtopic 205-40): Disclosure of Uncertainiities about an Entity's Ability to Continue as a Going Concern\u003cbr\u003eSAS No. 132, The Auditor's Consolidation of an Entity's Ability to Continue as a Going Concern, \u003cbr\u003eFASB ASU No 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments (a consensus of the Emerging Issues Task Force)\u003cbr\u003eFASB ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the Emerging Issues Task Force)\u003cbr\u003eFASB No. 2015-03, Interest--Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs\u003cbr\u003eFASB ASU No. 2017-02, Not for Profit Entities--Consolidation (Subtopic 958-810): Clarifying When a Not-for-Profit Entity That Is a General Partner or a Limited Partner Should Consolidate a For-Profit Limited Partnership or Similar Entity\u003c\/p\u003e","brand":"WoB","offers":[{"title":"US \/ GOOD \/ SBYB","offer_id":50107255554321,"sku":"CIN1945498544G","price":4.88,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/1945498544.jpg?v=1750932796","url":"https:\/\/www.worldofbooks.com\/products\/auditing-and-accounting-guide-book-aicpa-9781945498541","provider":"World of Books ","version":"1.0","type":"link"}