Not-for-profit entities industry developments, 2017.

Not-for-Profit Entities Industry Developments—2017 .01-.305 -- How This Alert Helps You .01-.03 -- Economic and Industry Developments .04-.29 -- The Current Economy .04-.10 -- The State of NFPs .11-.29 -- Legislative and Regulatory Developments .30-.60 -- Data-Driven Decision Making by the IRS .30-.32 -- Unrelated Business Taxable Income Issues .33-.40 -- Filing Deadline Changes for Forms W-2 and 1099-MISC .41 -- Department of the Treasury and the IRS Issue Priority Guidance Plan for 2016–2017 .42-.46 -- Matters Affecting Higher Education .47-.55 -- Matters Affecting Religious Organizations .56-.60 -- Audit and Attestation Issues and Developments .61-.94 -- Audit Risks for NFPs .61-.62 -- New Auditing Standard on Going Concern .63-.69 -- Related Parties .70-.75 -- Alternative Investment Considerations .76-.81 -- Audit Reporting on Forms Prescribed by Regulators .82-.86 -- Attestation Clarity Project Is Completed .87-.94 -- Accounting Issues and Developments .95-.259 -- FASB NFP Financial Statement Presentation Standard .95-.138 -- Leases 139-.155 -- Assessing Changes to Consolidation Requirements for NFPs .156-.162 -- New Guidance on Accounting for Credit Losses .163-.167 -- Presentation of Restricted Cash .168-.171 -- Revenue From Contracts With Customers .172-.192 -- Accounting Standards Updates Effective in 2016 .193-.241 -- Fair Value Measurement of Beneficial Interests in Assets Held by Community Foundations 242-.246 -- Disclosure About Tax Matters .247-.257 -- Other Investments—a Reminder .258-.259 -- Recent Pronouncements .260-.263 -- Recent Auditing and Attestation Pronouncements and Related Guidance .261 -- Recent ASUs .262 -- Recently Issued Technical Questions and Answers .263 -- Recent AICPA Independence and Ethics Developments .264-.265 -- Common Audit Report and Financial Statement Errors 264 -- Conceptual Framework Implementation Tools and Resources .265 -- AICPA NFP Initiatives .266-.275 -- NFP Member Section .267-.271 -- NFP Certificate Programs .272-.275 -- On the Horizon .276-.285 -- Auditing Pipeline 278-.281 -- Accounting Pipeline .282-.285 -- Resource Central .286-.304 -- Publications .287 -- Continuing Professional Education .288-.289 -- Webcasts 290-.291 -- Member Service Center .292 -- Hotlines .293-.294 -- AICPA Online Professional Library: Accounting and Auditing Literature .295 -- Industry Conference .296-.297 -- AICPA Government Audit Quality Center .298-.300 -- AICPA Industry Expert Panel—Not-for-Profit Entities .301 -- AICPA.org Not-for-Profit Interest Area .302 -- Industry Websites 303-.304 -- Appendix—Additional Internet Resources .305.

Online resource; title from PDF title page (John Wiley, viewed December 1, 2017).

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