Financial and Accounting Guide for Not-For-Profit Organizations, 2006 Cumulative Supplement (FINANCIAL AND ACCOUNTING GUIDE FOR NOT FOR PROFIT ORGANIZATIONS CUMULATIVE SUPPLEMENT)

Financial and Accounting Guide for Not-For-Profit Organizations, 2006 Cumulative Supplement (FINANCIAL AND ACCOUNTING GUIDE FOR NOT FOR PROFIT ORGANIZATIONS CUMULATIVE SUPPLEMENT) image
ISBN-10:

0471728969

ISBN-13:

9780471728962

Edition: 7
Released: Jan 01, 2006
Format: Paperback, 112 pages
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Description:

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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