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1641642 Gross, Malvern J; McCarthy, John H; McCarthy, John H:
Financial and Accounting Guide for Not-for-Profit Organizations - 2006 Supplement
  Preis:   € 64,90

Einband: Pb
Auflage: 7. Aufl.
Verlag: Wiley, J /VCH
Erscheinungsdatum: 04/2006
Seiten: ca. 112 S. - 22,90 x 18,10 cm

ISBN-10: 0-471-72896-9   
ISBN-13: 978-0-471-72896-2


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Beschreibung
The 2006 supplement includes the following updates: * Chapter 15 was expanded to include the disclosure required by GASB Statement 40, Deposit and Investment Risk Disclosures, an amendment of GASB 3. * Chapter 26 on Investments has been expanded to address Auditing Interpretations 9328, Auditing Fair Value Measurements, and 9332, Auditing Derivative Instruments, Hedging Activities, and Investments in Securities. * Chapter 29 provides a summary of the changes to the OMB Compliance Supplement. * Appendix D: Summary of Emerging Issues for Not-for-Profit Organizations highlights accounting, financial reporting, tax and regulatory compliance issues including their potential impact.
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