1/11/2019: The updated Chapter 4 was posted over the weekend. It can be downloaded here: https://www.rd.usda.gov/files/3560-2chapter04.pdf
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Rural Development Audit Guide – Chapter 4
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ASU 2016-18 Statement of Cash Flows (Topic 230)
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Notice of Material Event Reference Table
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Section 7a: GAGAS Conceptual Framework for Independence (pdf) copy
Page 61-62 of Government Auditing Standards 2018 Revision
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ASU 2016-14: Presentation of Financial Statements of Not-for-Profit Entities
Accounting Standards Update 2016-14
Not-for-Profit Entities (Topic 958)
Presentation of Financial Statements of Not-for-Profit Entities
August 2016
CONTENTS
Summary …………………………………………………………………………………………….. 1–6
Amendments to the FASB Accounting Standards Codification® ………………. 7–233
Background Information and Basis for Conclusions ……………………………. 234–263
Amendments to the XBRL Taxonomy ……………………………………………………… 264
RESOURCE DETAILS:
Proposed Rural Development Audit Guide – Chapter 4
PROPOSED HB-2-3560 MFH Asset Management Handbook
Chapter 4: Financial Management
11/11/2019: The updated Chapter 4 was posted over the weekend. It can be downloaded here: https://www.rd.usda.gov/files/3560-2chapter04.pdf
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4b – Supplemental Government Auditing Standards Guide: Guaranteed Rural Rental Housing Program (Section 538)
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Supplemental Government Auditing Standards Guide: Guaranteed Rural Rental Housing Program (Section 538)
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Capital Fund Guidebook
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Guide to HMDA Reporting: Getting it Right
The Guide is a valuable resource for assisting all institutions in their HMDA reporting. It includes a summary of responsibilities and requirements, directions for assembling the necessary tools, and instructions for reporting HMDA data.
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