Audit and accounting guide Revenue recognition

• Autore: AICPA
• Pubblicazione: Durham, NC : , : American Institute of Certified Public Accountants, , [2019]; ©2019
• Edizione: 1st edition
• Descrizione fisica: 1 online resource (1,017 pages)
• Soggetto topico: Financial statements - Standards - United States; Revenue - Accounting - Standards - United States; Financial disclosure - Law and legislation - United States
• Soggetto geografico: United States
• Note generali: "January 1, 2019."
• Sommario/riassunto: 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.
• Titolo autorizzato: Audit and accounting guide
• ISBN: 1-119-60829-5; 1-119-60823-6
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910677354203321
• Lo trovi qui: Univ. Federico II