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Reporting of related entities by not-for-profit organizations : amendment to AICPA industry audit guides, Audits of voluntary health and welfare organizations and Audits of colleges and universities, AICPA audit and accounting guide, Audits of certain nonprofit organizations, and SOP 78-10, Accounting principles and reporting practices for certain nonprofit organizations;
AICPA
American Institute of Certified Public Accountants
Statement of 94-3
Position
Reporting of Related Entities by Not-for-Profit Organizations
September 2, 1994
Amendment to
AICPA Industry Audit Guides
Audits of Voluntary Health and Welfare Organizations
and Audits of Colleges and Universities,
AICPA Audit and Accounting Guide
Audits of Certain Nonprofit Organizations,
and SOP 78-10, Accounting Principles and Reporting
Practices for Certain Nonprofit Organizations
Prepared by the
Not-for-Profit Organizations Committee Accounting Standards Division