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    NFP Entities Joint Cost Allocation

    Report Over the past few years, some of the largest charity raters in the United States have taken the position that they will disregard joint costs as program expense and will include those costs as 100% fundraising expense when calculating ratings for NFP entities. However, FASB Accounting Standards Codification (FASB ASC)
    Published on August 04, 2014

    NFP Entities Joint Cost Allocation

    Report Over the past few years, some of the largest charity raters in the United States have taken the position that they will disregard joint costs as program expense and will include those costs as 100% fundraising expense when calculating ratings for NFP entities. However, FASB Accounting Standards Codification (FASB ASC)
    Published on August 04, 2014

    NFP Entity Financial Reporting Issues Gifts Involving Conservation Easements

    Report At times, some of the complexity of preparing NFP financial statements relates to the authoritative accounting literature not including specific guidance as to how certain transactions need to be reflected in the financial statements
    Published on August 03, 2014

    NFP Entity Financial Reporting Issues Gifts Involving Conservation Easements

    Report At times, some of the complexity of preparing NFP financial statements relates to the authoritative accounting literature not including specific guidance as to how certain transactions need to be reflected in the financial statements
    Published on August 03, 2014

    Not-For-Profit Entities Time to Implement New Accounting Literature

    Report In 2010, NFP entities need to address new authoritative accounting technical literature that changes the landscape related to how both mergers and acquisitions need to be reflected in financial statements, and how intangible assets need to be handled in those statements
    Published on August 03, 2014

    Not-For-Profit Entities Time to Implement New Accounting Literature

    Report In 2010, NFP entities need to address new authoritative accounting technical literature that changes the landscape related to how both mergers and acquisitions need to be reflected in financial statements, and how intangible assets need to be handled in those statements
    Published on August 03, 2014

    ASU 2014-08 FASB ASC 205 and 360 Reporting Discontinued Operations

    Report FASB issued ASU 2014-08, which amends the guidance in FASB ASC 205 to change the definition of discontinued operations and the criteria for reporting discontinued operations and requires expanded disclosures about discontinued operations.
    Published on August 04, 2014

    ASU 2014-08 FASB ASC 205 and 360 Reporting Discontinued Operations

    Report FASB issued ASU 2014-08, which amends the guidance in FASB ASC 205 to change the definition of discontinued operations and the criteria for reporting discontinued operations and requires expanded disclosures about discontinued operations.
    Published on August 04, 2014

    Financial Reporting Alert Not-for-Profit Entities

    Report The AICPA has released its 2011 alert for not-for-profit [NFP] entities that provides valuable guidance related to current-year financial reporting.
    Published on August 03, 2014

    Financial Reporting Alert Not-for-Profit Entities

    Report The AICPA has released its 2011 alert for not-for-profit [NFP] entities that provides valuable guidance related to current-year financial reporting.
    Published on August 03, 2014

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