Guide: Preparation, Compilation, and Review Engagements, 2017

Issued under the authority of the AICPA’s Accounting and Review Services Committee (ARSC) and a go-to guide for accountants performing preparation, compilation and review engagements, this title contains the most up-to-date guidance, including the recently issued Statement on Standards for Accounting and Review Services (SSARS) No. 22, Compilation of Pro Forma Financial Information, SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services – 2016, and SSARS No. 24, Omnibus Statement on Standards for Accounting and Review Services – 2018 for the preparation, compilation and review of engagements. The most important update to this publication is the addition of a chapter on international reporting issues resulting from SSARS No. 24, which will become effective for periods ending on or after June 15, 2019. This edition also contains updates related to illustrative inquiries for review engagements and more illustrative accountant's reports.

Line-by-line tips and instructions to successfully file Form 1023 IRS Form 1023 Tax Preparation Guide provides comprehensive instructions for completing and filing the new and significantly revised Form 1023 (Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code). Nonprofit organizations–including health and human service organizations, schools, private foundations, churches, libraries, museums, cultural institutions, environmental protection organizations, and other charitable, smaller groups–contend daily with issues related to their IRS filings, from qualifying and applying for tax-exempt status to maintaining and managing it. Written for nonprofit executives and directors, accountants, nonprofit boards, lawyers, consultants, and volunteers, IRS Form 1023 Tax Preparation Guide is brimming with helpful advice and features, including: * Strategies for obtaining IRS recognition of tax-exempt status as a charitable organization including a Suitability Checklist to evaluate viability of making application * Insights into the rationale behind the information requested by the IRS * Specific suggestions for answering each question on Form 1023 and navigating the steps involved in the approval process * Practical advice on the alternatives available in contesting an adverse IRS determination * An overview of state filing requirements * A companion Web site that allows nonprofits to download key model forms and connect to IRS forms * Easy-to-use worksheets to help manage such critical concerns as public charity status, tax-exempt eligibility, reporting to the IRS, and tax compliance

Knowledge, skill, and art are the three words to remember when working with foods. They are also the focus of the second edition of Food Selection and Preparation: A Laboratory Manual, which guides students through the fundamentals and basic principles of food preparation, from the recipe to the table, from the raw ingredients to the final product. This manual equips students with a working knowledge of the nature of ingredients and how they function in particular foods. A wide range of exercises–addressing topics from food preservation to frozen desserts, measuring techniques to fats and emulsions, fruit selection to egg cookery, breads and pastry to meat and poultry–guide students through standard recipes, with clear and complete directions for handling ingredients and cooking foods. Throughout, vocabularies introduce technical words essential to understanding food products and preparation. Questions to test students' knowledge follow each exercise. The text also includes discussion of laboratory procedures, sanitation in the kitchen, emergency substitutions, identification of meat cuts, the safe storage of food, and the care and cleaning of small appliances. New to this edition are over 50 additional recipes, which reflect the many tastes that influence today's palate. All recipes have been reviewed and updated to ensure healthful and nutritious food preparation, as well as product quality and performance. Students and instructors alike will find the new and improved recipes and updated nutritional and food facts of Food Selection and Preparation, Second Edition a truly satisfying full course.

Considered the industry standard resource, this guide’s 2017 edition is packed with information on new requirements and relevant changes to the FASB Accounting Standards Codification, including a high-level look at FASB ASU Nos. 2014-09, Revenue from Contracts with Customers and 2016-02, Leases. It provides practical tips and industry specific guidance, provides value from simple accounting to joint venture creation, and takes a deep dive into industry specific auditing procedures. With two complete sets of financial statements and disclosures, it provides an industry accepted blueprint from where to start, or a reference for auditing the final product.

The 2017 edition gives up-to-date industry-specific guidance needed to be able to tailor operations with the most current standards and regulations. Included are new best practices and interpretive guidance to industry-specific considerations, this guide has you covered. This edition offers “best practice” discussion of industry-specific issues such as fair value accounting and related disclosures, as well as compliance with regulatory requirements. Further, new guidance on initial margin has been approved in accordance with applicable AICPA requirements.

A line-by-line preparation guide to the completely new and revised Form 990 for nonprofit organizations The accurate and complete preparation of Form 990—the information return that must be filed annually by most types of tax-exempt organizations—is a key factor in maintaining public image and fundraising capabilities. The newly redesigned Form 990 was released in December 2008 with significant revisions to the initial June 2007 draft. Preparation of the new return will require tax-exempt organizations to gather extensive new information about their activities for disclosure on the new form beginning with their 2008 tax year. In Revised Form 990: A Line-by-Line Preparation Guide, authors Jody Blazek—who with other AICPA Task Force members was instrumental in effecting changes to the original IRS draft of the form—and Amanda Adams, provide step-by-step and line-by- ine analysis and preparation guidelines for nonprofit professionals and nonprofessionals alike charged with preparing and submitting the form. This hands-on workbook walks you through the process of producing an annual report to the IRS that demonstrates continued qualification for exempt status for a nonprofit organization, explaining the information requested page by page and part by part. It addresses the issues and challenges for each part, particularly the new schedules. As each part is explained, the authors suggest when certain answers have negative consequences. Guidance is provided for functional expense reporting and generally accepted accounting principles for reporting revenues. A good discussion of the differences between book and tax reporting and records needed to accurately display financials for tax purposes is included. The Form 990-PF and Form 990-T are also examined.

The must-have guide to the CWTS exam, updated for 2017 CWTS Certified Wireless Technology Specialist Study Guide is your number-one resource for comprehensive exam preparation. Updated to study in 2017 and beyond, this book takes a multi-modal approach to ensure your complete confidence and ability for the big day: full coverage of all CWTS exam objectives reinforces your conceptual knowledge, hands-on exercises help hone your practical skills, and the Sybex online learning environment provides flashcards, a glossary, and review questions to help you test your understanding along the way. An objective map and pre-assessment test allow for more efficient preparation by showing you what you already know and what you need to review—and the companion website's complete practice exams give you a «dry run» so you can pinpoint weak areas while there's still time to improve. If you're serious about earning your CWTS certification, this book is your ideal companion for complete and thorough preparation. Learn critical concepts and apply essential skills in areas like hardware and software, radio frequency fundamentals, surveying and installation, support, troubleshooting, security, and more. This guide gives you everything you need to approach the exam with confidence. Master 100 percent of the CWTS exam objectives Use effective planning tools to get the most out of your study time Practice your skills with hands-on exercises and real-world scenarios Access online study aids that let you review any time, any place The CWTS certification gets your foot in the door of a growing industry, and is a stepping stone to the industry standard CWNP certification. The exam will test your abilities in all fundamental areas of Wi-Fi technology, so it's important that your study plan be complete and up-to-date. CWTS Certified Wireless Technology Specialist Study Guide is your ideal solution for comprehensive preparation.

This new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements, including example auditor reports for both the financial statement audit and the Uniform Guidance compliance audit. It provides nonfederal entities receiving federal awards with important information on implementing the Uniform Guidance.