LEADER 02495nam 2200433 450 001 9910677951003321 005 20210510102350.0 010 $a1-119-47756-5 010 $a1-119-48031-0 010 $a1-945498-37-4 035 $a(CKB)4340000000208877 035 $a(MiAaPQ)EBC5106008 035 $a(EXLCZ)994340000000208877 100 $a20171117h20172017 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 10$aAudit and accounting guide $econstruction contractors /$fAICPA 210 1$aNew York, New York :$cAICPA,$d2017. 210 4$dİ2017 215 $a1 online resource (344 pages) 311 $a1-945498-36-6 327 $aIndustry Background -- Accounting for Performance of Construction-Type Contracts -- Accounting for and Reporting Investments in Construction Joint Ventures -- Financial Reporting by Affiliated Entities -- Other Accounting Considerations -- Financial Statement Presentation -- Auditing Within the Construction Industry -- Controls in the Construction Industry -- Planning the Audit, Assessing and Responding to Audit Risk, and Additional Auditing Considerations -- Major Auditing Procedures for Contractors -- Other Audit Considerations -- Consideration of Fraud in a Financial Statement -- Glossary. 330 $aConsidered the industry standard resource, this guide's 2017 edition is packed with information on new requirements and relevant changes to the FASB Accounting Standards Codification, including a high-level look at FASB ASU Nos. 2014-09, Revenue from Contracts with Customers and 2016-02, Leases. It provides practical tips and industry specific guidance, provides value from simple accounting to joint venture creation, and takes a deep dive into industry specific auditing procedures. With two complete sets of financial statements and disclosures, it provides an industry accepted blueprint from where to start, or a reference for auditing the final product. 606 $aConstruction industry$zUnited States$xAccounting 606 $aConstruction industry$xUnited States$xAuditing 607 $aUnited States$2fast 615 0$aConstruction industry$xAccounting. 615 0$aConstruction industry$xUnited States$xAuditing. 676 $a657.869 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910677951003321 996 $aAudit and accounting guide$92816081 997 $aUNINA