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Nonprofit organizations -- United States -- Auditing; Nonprofit organizations -- United States -- Accounting
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Full-Text Articles in Business
Not-For-Profit Organizations Audit Manual, Volume 2, Charles Kirkland, O. Ray Whittington
Not-For-Profit Organizations Audit Manual, Volume 2, Charles Kirkland, O. Ray Whittington
Guides, Handbooks and Manuals
No abstract provided.
Not-For-Profit Organizations Audit Manual, Volume 1, Charles Kirkland, O. Ray Whittington
Not-For-Profit Organizations Audit Manual, Volume 1, Charles Kirkland, O. Ray Whittington
Guides, Handbooks and Manuals
No abstract provided.
Proposed Statement Of Position : Reporting Of Related Entities By Not-For-Profit Organizations;Reporting Of Related Entities By Not-For-Profit Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 19, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Proposed Statement Of Position : Reporting Of Related Entities By Not-For-Profit Organizations;Reporting Of Related Entities By Not-For-Profit Organizations; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 19, American Institute Of Certified Public Accountants. Not-For-Profit Organizations Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) amends and makes uniform the guidance concerning reporting related entities in the following AICPA publications: 1. Industry Audit Guide Audits of Voluntary Health and Welfare Organizations; 2. Industry Audit Guide Audits of Colleges and Universities; 3. SOP 78-10, Accounting Principles and Reporting Practices for Certain Nonprofit Organizations; 4. Audit and Accounting Guide Audits of Certain Nonprofit Organizations. The conclusions in this proposed SOP are based on the premise that (1) whether the financial statements of a reporting not-for-profit organization and those of one or more other not-for-profit or for-profit entities should be consolidated and …