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Record Nr. |
UNINA9910809017303321 |
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Titolo |
Audit risk alert : general accounting and auditing developments, 2017/18 : strengthening audit integrity safeguarding financial reporting |
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Pubbl/distr/stampa |
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New York, New York : , : American Institute of Certified Public Accountants, Inc., , 2017 |
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2017 |
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ISBN |
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1-119-48586-X |
1-945498-71-4 |
1-119-48588-6 |
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Descrizione fisica |
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1 online resource (109 pages) |
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Collana |
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Audit risk alerts. |
THEi Wiley ebooks |
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Disciplina |
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Soggetti |
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Auditing - United States |
Misleading financial statements - United States |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di contenuto |
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How this alert helps you -- Economic and industry developments -- Legislative and regulatory developments -- Audit and attestation issues and developments -- Attestation clarity project -- Revenue recognition -- New leases standard will change financial statement presentation -- Accounting for financial instruments -- Other accounting issues and developments -- Recent pronouncements at a glance -- Recent AICPA independence and ethics developments -- On the horizon -- Resource central --. |
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Sommario/riassunto |
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"Updated annually, this useful resource contains a description of all recent auditing, accounting and regulatory developments to ensure that the accountant has a robust understanding of the business, economic, and regulatory environments in which they and their clients operate. In addition, this alert ensures that the accountant has a full understanding of emerging practice issues, with targeted analysis of new developments and how they may affect your engagements, including: Recent Economic Trends; Recent Legislative and PCAOB Developments; |
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Developments in Peer Review; Recent Ethics Interpretations. It also contains new accounting and auditing guidance related to derivatives and hedging, service concession agreements, discontinued operations, stock compensation, and more."--Publisher's description. |
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