LEADER 02470nam 2200481 450 001 9910555135503321 005 20190905180100.0 010 $a1-119-60829-5 010 $a1-119-60823-6 035 $a(CKB)4100000007758300 035 $a(MiAaPQ)EBC5724046 035 $a(CaSebORM)9781948306546 035 $a(EXLCZ)994100000007758300 100 $a20190322d2019 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aAudit and accounting guide$iRevenue recognition 205 $a1st edition 210 1$aDurham, NC :$cAmerican Institute of Certified Public Accountants,$d[2019] 210 4$dİ2019 215 $a1 online resource (1,017 pages) 300 $a"January 1, 2019." 311 $a1-948306-54-9 330 $aASC 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. 606 $aFinancial statements$xStandards$zUnited States 606 $aRevenue$xAccounting$xStandards$zUnited States 606 $aFinancial disclosure$xLaw and legislation$zUnited States 608 $aElectronic books. 615 0$aFinancial statements$xStandards 615 0$aRevenue$xAccounting$xStandards 615 0$aFinancial disclosure$xLaw and legislation 700 $aAICPA$01217417 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 801 2$bMUS 906 $aBOOK 912 $a9910555135503321 996 $aAudit and accounting guide$92815496 997 $aUNINA