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Titolo: |
Audit and accounting guide : construction contractors / / AICPA
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Pubblicazione: | New York, New York : , : AICPA, , 2017 |
©2017 | |
Descrizione fisica: | 1 online resource (344 pages) |
Disciplina: | 657.869 |
Soggetto topico: | Construction industry - United States - Accounting |
Construction industry - United States - Auditing | |
Soggetto geografico: | United States |
Nota di contenuto: | Industry 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. |
Sommario/riassunto: | Considered 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. |
Titolo autorizzato: | Audit and accounting guide ![]() |
ISBN: | 1-119-47756-5 |
1-119-48031-0 | |
1-945498-37-4 | |
Formato: | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione: | Inglese |
Record Nr.: | 9910677951003321 |
Lo trovi qui: | Univ. Federico II |
Opac: | Controlla la disponibilità qui |