02472nam 2200481 450 991067735420332120190905180100.01-119-60829-51-119-60823-6(CKB)4100000007758300(MiAaPQ)EBC5724046(CaSebORM)9781948306546(EXLCZ)99410000000775830020190322d2019 uy 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierAudit and accounting guideRevenue recognition1st editionDurham, NC :American Institute of Certified Public Accountants,[2019]©20191 online resource (1,017 pages)"January 1, 2019."1-948306-54-9 ASC 606, Revenue from Contracts with Customers, replaces almost all previously existing revenue recognition guidance, including industry-specific guidance. That means unprecedented changes, affecting virtually all industries and all size organizations. For preparers, this guide provides the comprehensive, reliable accounting implementation guidance you need to unravel the complexities of this new standard. For practitioners, it provides in-depth coverage of audit considerations, including controls, fraud, risk assessment, and planning and execution of the audit. Recent audit challenges are spotlighted to allow for planning in avoiding these new areas of concern. This guide includes 16 industry-specific chapters for the following industries: Aerospace and Defense, Airlines, Asset Management, Broker-Dealers, Construction Contractors, Depository Institutions, Gaming, Health Care, Hospitality, Insurance, Not-for-Profits, Oil and Gas, Power and Utility, Software, Telecommunications,  and Timeshare.Financial statementsStandardsUnited StatesRevenueAccountingStandardsUnited StatesFinancial disclosureLaw and legislationUnited StatesUnited StatesfastFinancial statementsStandardsRevenueAccountingStandardsFinancial disclosureLaw and legislationAICPA1342237MiAaPQMiAaPQMiAaPQMUSBOOK9910677354203321Audit and accounting guide3065520UNINA