Annual UpdatePub Date : 2020-06-26DOI: 10.1002/9781119743095.ch3
{"title":"Risk Assessment and Related Documentation","authors":"","doi":"10.1002/9781119743095.ch3","DOIUrl":"https://doi.org/10.1002/9781119743095.ch3","url":null,"abstract":"","PeriodicalId":387220,"journal":{"name":"Annual Update","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126361207","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Annual UpdatePub Date : 2020-06-26DOI: 10.1002/9781119743095.ch5
{"title":"Accounting for Special Events by Not‐for‐Profit Entities","authors":"","doi":"10.1002/9781119743095.ch5","DOIUrl":"https://doi.org/10.1002/9781119743095.ch5","url":null,"abstract":"","PeriodicalId":387220,"journal":{"name":"Annual Update","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114589596","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Annual UpdatePub Date : 2020-06-26DOI: 10.1002/9781119743095.ch7
{"title":"The Financial Reporting Model for Not‐for‐Profit Entities","authors":"","doi":"10.1002/9781119743095.ch7","DOIUrl":"https://doi.org/10.1002/9781119743095.ch7","url":null,"abstract":"","PeriodicalId":387220,"journal":{"name":"Annual Update","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133972790","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Annual UpdatePub Date : 2020-06-26DOI: 10.1002/9781119743095.ch1
{"title":"GASB Statement No. 87, Leases","authors":"","doi":"10.1002/9781119743095.ch1","DOIUrl":"https://doi.org/10.1002/9781119743095.ch1","url":null,"abstract":"VALIDATE REVIEW 31 • Abstract data from lease documents and prepare templates to be imported into the technology solution • Apply all judgments made in the preparation phase to the data being abstracted • Ensure all documents are reviewed and abstracted into the system by checking the most current lease documents against the expenses being recorded in the GL • Validate the completeness of information entered into the system • Validate the accuracy of data entered into the system • Validate the GASB 87 calculations tie back to the current GL • Perform reviews to ensure accuracy of the information inputted • Review of information inputted into the abstraction templates or lease technology solution • Review the accounting calculations under GASB 87 • Provide population to you for review prior to finalizing the abstracts","PeriodicalId":387220,"journal":{"name":"Annual Update","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128496470","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}