内容简介
The 2007 Cumulative supplement provides the following updates:
Updated Appendix D, Summary of Emerging Issues for Not-for-Profit Organizations, which highlights accounting, financial reporting, tax and regulatory compliance issues including their potential impact.
SAS 112 (which replaces SAS 60) is addressed in Chapter 24 as well as a new Appendix E.
Chapter 26 on Investments has been expanded to address the most recent Alternative Investments Practice Aid issued by the Alternative Investments Task Force established by the Audit Issues Task Force of the Auditing Standards Board.
Chapter 29 on Taxes has been substantially revised to reflect new legislation in 2006.
Updated Appendix D, Summary of Emerging Issues for Not-for-Profit Organizations, which highlights accounting, financial reporting, tax and regulatory compliance issues including their potential impact.
SAS 112 (which replaces SAS 60) is addressed in Chapter 24 as well as a new Appendix E.
Chapter 26 on Investments has been expanded to address the most recent Alternative Investments Practice Aid issued by the Alternative Investments Task Force established by the Audit Issues Task Force of the Auditing Standards Board.
Chapter 29 on Taxes has been substantially revised to reflect new legislation in 2006.