Audit and accounting guide : construction contractors / / AICPA

• 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