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TQA Section 6960.13

Jun 12, 2024 · 175.9 KB Download

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The AICPA has issued Technical Question and Answer (TQA) 6960.13, Related Party Disclosure Requirements Issued by the U.S. Department of Education for Institutions of Higher Education, to provide:

  • Audit and reporting implications of the U.S. Department of Education’s (Department) requirement for institutions of higher education that participate in financial assistance programs under Title IV of the Higher Education Act (institutions) to disclose in their financial statements all related party transactions based on the definition set forth in FASB Accounting

Download the TQA 6960.13 full question and answer

File name: tqa-section-6960-13.pdf

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